2025:BHC-AS:38421-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO.1489 OF 2025 Vaibhav Maruti Dombale .. Petitioner Versus The Assistant Registrar, Income-tax Appellate Tribunal, Mumbai and Others .. Respondents WITH Digitally signed SMITA b R y A J S N M IK IT A A NT ORDINARY ORIGINAL CIVIL JURISDICTION RAJNIKANT JOSHI JOSHI Date:

2025.09.16

17:57:09 +0530 INCOME TAX APPEAL (L) NO.21746 OF 2025 Vaibhav Maruti Dombale .. Appellant Versus The Assistant Registrar, Income-tax Appellate Tribunal, Mumbai and Others .. Respondents Mr.Dharan Gandhi a/w Ms.Anchal Vyas, Advocate for the Appellant/Petitioner.

Mr.Vikas Khanchandani, Advocate for the Respondents.

CORAM: B. P. COLABAWALLA &

FIRDOSH P. POONIWALLA, JJ.

RESERVED ON: 12^th AUGUST, 2025 PRONOUNCED ON: 12^th SEPTEMBER, 2025.

JUDGEMENT: (PER FIRDOSH P. POONIWALLA, J.)

1. Writ Petition No.1489 of 2025 has been filed seeking quashing and setting aside of the Order dated 17^th September 2024 passed by the Income Tax Appellate Tribunal ‘B’ Bench, Pune (hereinafter referred to as the “ITAT”), in Miscellaneous Application No.225/Pune/2023, under Section 254(2) of the Income Tax Act, 1961 (hereinafter referred