2025:BHC-AS:5218-DB IN THE HIGH COURT OF JUDICATURE AT BOMBAY CIVIL APPELLATE JURISDICTION WRIT PETITION NO. 17572 OF 2024 Vijay Shrinivasrao Kulkarni Age 64 years, Occupation: Retired B2/8, Building Kasliwal Classic, Phase I, Tapdiya Nagar, Aurangabad – 431 005. … Petitioner Versus

1. INCOME TAX APPELLATE TRIBUNAL, PUNE BENCH, Through its Registrar, 2nd Floor, Maharashtra Jeevan Pradhikaran Bldg., Near St. Marry High School, 463, Stavely road, Camp, Pune -411 001 Email: pune.beneh@itat.nic.in

2. THE INCOME TAX OFFICER, WARD 1(1), AURANGABAD , Add: Aayakar Bhawan, LIC Building, (Jeevan Suntan Building) N-5, Cidco, Aurangabad431003 Email: aurangabad.ito1.1@incometax.gov.in

3. UNION OF INDIA, Through the Ministry of Finance, Department of Revenue, Room No. 46, North Block, … Respondents New Delhi — 110 001.

Mr. Sanket S. Bora a/w Ms. Unnatii A. Thakkar i/b. SPCE, for the Petitioners.

Mr. A.K. Saxena, for the Respondent - State.

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CORAM: G. S. KULKARNI &

ADVAIT M. SETHNA, JJ.

JUDGMENT RESERVED ON : 10 DECEMBER 2024 JUDGMENT PRONOUNCED ON : 4 FEBRUARY 2025 _______________________

ORAL JUDGMENT (Per Advait M. Sethna, J.) :

1. Rule, made returnable forthwith. The respondents w