Bombay High Court
Ruchi Vipin Agarwal 2018 19 vs Asst Director Of Income Tax Centralized ... on 10 December, 2025
Author: B. P. Colabawalla
Bench: B. P. Colabawalla
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 2063 OF 2025
Manohar Ramabtar Jhunjhunwala .. Petitioner
VINA
ARVIND
KHADPE Versus
Digitally signed
by VINA ARVIND
KHADPE
Date: 2025.12.12
18:24:39 +0530 Principal Commissioner of Income Tax - 17,
Mumbai & Ors .. Respondents
WITH
WRIT PETITION NO. 1480 OF 2025
Urmez Phiroz Mugaseth .. Petitioner
Versus
The Union of India & Ors. .. Respondents
WITH
WRIT PETITION NO. 1481 OF 2025
Cuzack Petrus Khursheed Banaji .. Petitioner
Versus
The Union of India & Ors. .. Respondents
WITH
WRIT PETITION (L) NO. 20749 OF 2025
Ruchi Vipin Agarwal .. Petitioner
Versus
Asst. Director of Income Tax,
Centralized Processing Centre and Ors. .. Respondents
WITH
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WRIT PETITION (L) NO. 20750 OF 2025
Ruchi Vipin Agarwal .. Petitioner
Versus
Asst. Director of Income Tax,
Centralized Processing Centre and Ors. .. Respondents
WITH
WRIT PETITION(L) NO. 30175 OF 2025
Hardik Subhash Jani .. Petitioner
Versus
The Union of India & Ors. .. Respondents
WITH
WRIT PETITION (L) NO. 30190 OF 2025
Wayne Edward Dcosta .. Petitioner
Versus
The Union of India & Ors. .. Respondents
WITH
WRIT PETITION (L) NO. 30365 OF 2025
Xerxes Darius Kotval .. Petitioner
Versus
The Union of India & Ors. .. Respondents
WITH
WRIT PETITION (L) NO. 31169 OF 2025
Dharmveer Sachan, Indian Citizen, .. Petitioner
Versus
Income Tax Assessing Officer, Ward 20(1) & Ors. .. Respondents
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WITH
WRIT PETITION (L) NO. 31258 OF 2025
Madassarnazar Haroon Khan .. Petitioner
Versus
The Union of India & Ors. .. Respondents
WITH
WRIT PETITION (L) NO. 31429 OF 2025
Vinit Ramsewak Yadav, Indian Citizen .. Petitioner
Versus
Income Tax Assessing Officer, Ward 32(2)(1) & Ors .. Respondents
WITH
WRIT PETITION (L) NO. 31460 OF 2025
Ankit Krishnakumar Lakhotia, .. Petitioner
Versus
Income Tax Officer, Ward 4(1), Thane & Ors .. Respondents
WITH
WRIT PETITION (L) NO. 35206 OF 2025
Sikander Sharma @ Sikandar Sharma .. Petitioner
Versus
The Union of India & Ors. .. Respondents
WITH
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WRIT PETITION (L) NO. 30376 OF 2025
Parul Trivedi Nirmal .. Petitioner
Versus
the Union of India & Ors. .. Respondents
WITH
CIVIL APPELLATE JURISDICTION
WRIT PETITION NO. 10325 OF 2023
Chandra Jammula Mohan .. Petitioner
Versus
Asst. Director of Income Tax,
Centralized Processing Centre & Ors. .. Respondents
WITH
WRIT PETITION NO. 13623 OF 2025
Tarun Singh Kanwar .. Petitioner
Versus
The Union of India & Ors. .. Respondents
WITH
WRIT PETITION NO. 1223 OF 2023
Deacon Infrastructure Pvt. Ltd. .. Petitioner
Versus
Deputy Commissioner of Income-Tax Circle-1 .. Respondents
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WITH
WRIT PETITION NO. 8927 OF 2025
Sagar Roshanlal Agarwal .. Petitioner
Versus
The Union of India & Ors. .. Respondents
WITH
WRIT PETITION NO. 8929 OF 2025
Dhananjay Vinayak Wannere .. Petitioner
Versus
The Union of India & Ors. .. Respondents
WP/2063/2025
Mr. Dharan v. Gandhi (Through V.c.), Advocate for the Petitioner.
Mr. Anil C. Singh, ASG a/w Mr. ravi rattesar, Mr. Rajdatt Nagal, Mr.
Adarsh Vyas, Mr. Krishnakant Deshmukh, Ms. Roma Gupta, Advocate
for the Respondents.
Mr. J. D. Mistry. Sr. Advocate, appointed as Amicus Curiae .
WP/10325/2025
Mr. Devendra Jain, advocate for the Petitioner .
Mr. Akhileshwar Sharma (Through V.C.) for the Respondents.
WP/1480/2025
Mr. Nikhil Goyal a/w Mr. Ansh Agal i/b. Jain Law Partners LLP for the
Petitioner.
Mr. Ravi Rattesar for the Respondents.
WP/1481/2025
Mr. Nikhil Goyal a/w Mr. Ansh Agal i/b. Jain Law Partners LLP for the
Petitioner.
Mr. Ravi Rattesar for the Respondents.
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WP/13623/2025
Mr. Nikhil Goyal a/w Mr. Ansh Agal i/b. Jain Law Partners LLP for the
Petitioner.
Mr. Akhileshwar Sharma (Through VC) for the Respondents.
WPL/20749/2025
Mr. Devendra Jain a/w Mr. Shashank A. Mehta a/w Mr. Saukhya D.
Lakade for the Petitioner .
Mr. P. A. Narayanan for the Respondents.
WPL/20750/2025
Mr. Devendra Jain a/w Mr. Shashank A. Mehta a/w Mr. Saukhya D.
Lakade for the Petitioner.
Mr. P. A. Narayanan for the Respondents.
WPL/30175/2025
Mr. Nikhil Goyal a/w Mr. Ansh Agal i/b. Jain Law Partners LLP for the
Petitioner .
Mr. Ravi Rattesar for the Respondents.
WPL/30190/2025
Mr. Nikhil Goyal a/w Mr. Ansh Agal i/b, Jain Law Partners LLP for the
Petitioner.
Mr. Ravi Rattesar for the Respondents.
WPL/30365/2025
Mr. Nikhil Goyal a/w Mr. Ansh Agal i/b. Jain Law Partners LLP for the
Petitioner.
Ms. Mamta Omle for the Respondents.
WPL/31169/2025
Ms. Manini Bharati i/b. Mr. Suyash M. More, Advocates for the
Petitioner .
Mr. Ravi Rattesar, Advocate for the Respondents .
WP/31258/2025
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Mr. Nikhil Goyal a/w Mr. Ansh Agal i/b. Jain Law Partners LLP for the
Petitioner .
Mr. Ravi Rattesar for the Respondents.
WPL/31429/2025
Ms. Manini Bharati i/b. Mr. Suyash M. More, Advocates for the
Petitioner.
Mr. Ravi Rattesar, Advocate for the Respondents.
WPL/31460/2025
Ms. Manini Bharati i/b. Mr. Suyash M. More, Advocates for the
Petitioner.
Mr. Ravi Rattesar, Advocate for the Respondents.
WPL/35206/2025
Mr. Nikhil Goyal a/w Mr. Ansh Agal i/b. Jain Law Partners LLP for the
Petitioner.
Mr. Ravi Rattesar for the Respondents.
WP/1223/2023
Mr. Devendra Jain a/w Mr. Shashank A. Mehta a/w Mr. Saukhya D.
Lakade for the Petitioner.
Mr. A. K. Saxena, Advocate for the Respondents.
WP/8927/2025
with
WP/8929/2025
Mr. Nikhil Goyal a/w Mr. Ansh Agal i/b. Jain Law Partners LLP for the
Petitioner .
Mr. Akhileshwar Sharma (Through VC.) for the Respondents.
WPL/30376/2025
Mr. Nikhil Goyal a/w Mr. Ansh Agal i/b. Jain Law Partners LLP for the
Petitioner.
Mr. Ravi Rattesar for the Respondents.
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CORAM: B. P. COLABAWALLA &
AMIT S. JAMSANDEKAR, JJ.
DATE: DECEMBER 10, 2025 P. C.
1. In all these Writ Petitions, the issue involved is with reference to the deduction of TDS from the salary of the employees, but which has not been deposited with the government treasury by the employer/deductor. We had put some suggestions to the Ld. ASG to take instructions to try and find out a via media, in view of the provisions of Sections 199 and 205 of the Income Tax Act, 1961. Today the Ld. ASG has informed us that it would be in the fitness of things if the Central Board of Direct Taxes is joined as a Respondent to the Petitions so as to enable him to take necessary instructions from the CBDT.
2. Considering these facts, we direct that the Petitioner in Writ Petition No. 2063 of 2025, which is the lead petition, to join the CBDT as Respondent No. 5. We are not directing the Petitioners in the other Petitions to join the CBDT, as the outcome of Writ Petition No. 2063 of 2025 will really govern the decision in all other Writ Petitions.
3. The amendment as directed above shall be carried out by the Advocate for the Petitioner within a week from today, and the amended copy Page 8 of 9 DECEMBER 10, 2025 Rohit Ghuge (PA) ::: Uploaded on - 12/12/2025 ::: Downloaded on - 12/12/2025 22:58:21 ::: 1 to 18.os.wp.2063.2025.doc of the Writ Petition shall be served on the Advocate appearing on behalf of the Income Tax Department in Writ Petition No. 2063 of 2025.
4. We now place the above matter on 19th December, 2025 at 3.00 p.m.
5. This order will be digitally signed by the Private Secretary/Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order [AMIT S. JAMSANDEKAR , J.] [B. P. COLABAWALLA, J.] Page 9 of 9 DECEMBER 10, 2025 Rohit Ghuge (PA) ::: Uploaded on - 12/12/2025 ::: Downloaded on - 12/12/2025 22:58:21 :::