Selvakumar Vethamonickam Nadar vs The Income Tax Officer Ward 34(3)(2), ...

ik-181057287 Bombay High Court 24 December 2025 • WRIT PETITION (L) NO. 41554OF 2025 • 7 min read

Judges (2)

Amit S. Jamsandekar Coram B.P. Colabawalla Delivered

Counsel (5)

Devendra H. Jain Counsel Petitioner Kashyap N. Chotani Counsel Petitioner Ravi Rattesar Counsel Respondent Sauykhya D. Lakade Counsel Petitioner Shashank A. Mehta Counsel Petitioner

Parties (2)

Income Tax Officer Ward 34(3)(2), Mumbai Respondent Selvakumar Vethamonickam Nadar Petitioner

Case Significance

Selvakumar Vethamonickam Nadar vs The Income Tax Officer Ward 34(3)(2), ... is a Bombay High Court decision dated December 24, 2025 (citation: ik-181057287). The petitioner challenged a Section 148 notice, reassessment order under Section 147 r/w 144 r/w 144B, notice of demand under Section 156, and consequential penalty orders for AY 2015-16. In light of the Supreme Court's decision in Rajeev Bansal where the Revenue conceded that all Section 148 notices issued after 1st April 2021 for AY 2015-16 would be dropped, the court quashed the notice, assessment order, demand notice, penalty notices, and recovery notices. The petitioner undertook to with The bench comprised Justices Amit S. Jamsandekar and B.P. Colabawalla. The judgment was delivered by Justice B.P. Colabawalla. Counsel appearing: Devendra H. Jain (counsel for petitioner), Kashyap N. Chotani (counsel for petitioner), Ravi Rattesar (counsel for respondent), Sauykhya D. Lakade (counsel for petitioner), Shashank A. Mehta (counsel for petitioner).

Summary

The petitioner challenged a Section 148 notice, reassessment order under Section 147 r/w 144 r/w 144B, notice of demand under Section 156, and consequential penalty orders for AY 2015-16. In light of the Supreme Court's decision in Rajeev Bansal where the Revenue conceded that all Section 148 notices issued after 1st April 2021 for AY 2015-16 would be dropped, the court quashed the notice, assessment order, demand notice, penalty notices, and recovery notices. The petitioner undertook to withdraw his pending CIT(A) appeal within two weeks.

What was the outcome of Selvakumar Vethamonickam Nadar vs The Income Tax Officer Ward 34(3)(2), ...?

The petitioner challenged a Section 148 notice, reassessment order under Section 147 r/w 144 r/w 144B, notice of demand under Section 156, and consequential penalty orders for AY 2015-16. In light of ...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-181057287)