MUKESH H SANGHVI vs INCOME TAX DEPARTMENT THROUGH CHANDRAPAL SINGH AND ORS. — WP/972/2023

Case under Constitution of India Section 227. Disposed: Contested--Disposed Off on 07th May 2026.

Case disposed

CNR: HCBM010119992023

Filing Number

WP/4905/2023

Filing Date

10-Mar-2023

Registration No

WP/972/2023

Registration Date

15-Mar-2023

Judge

Hon'ble Shri Justice N. R. Borkar

Coram

Hon'ble Shri Justice N. R. Borkar

Bench Type

Single

Category

CRIMINAL ( 9 )

Sub-Category

QUASHING OF FIR C.R., CHARGE SHEET OR PROSECUTION ( 26 )

Judicial Branch

Criminal

Decision Date

07-May-2026

Nature of Disposal

Contested--Disposed Off

Last updated 11-Jun-2026

Acts & Sections

Constitution of India Section 227
Criminal Procedure Code (Cr.pc) Section 482
Indian Penal Code (I.p.c)
Income Tax Act, 1961 Section 276C(2),278E

Petitioner(s)

  1. 1.MUKESH H SANGHVI

    Adv. Ratnesh M Dube

Respondent(s)

  1. 1.INCOME TAX DEPARTMENT THROUGH CHANDRAPAL SINGH AND ORS.

  2. 2.PR.COMMISSIONER OF INCOME TAX

  3. 3.STATE OF MAHARASHTRA

Case History

  1. Case disposedDisposed

  2. 07-May-2026

    Hon'ble Shri Justice N. R. BorkarView PDF

    Summary of WP/972/2023 The Bombay High Court allowed Mukesh H. Sanghvi's petition and dismissed the Income Tax Department's criminal complaint for tax evasion. The court held that mere failure to pay self-assessment tax within the stipulated period does not constitute an offense under Section 276C(2) of the Income Tax Act; there must be willful intent to evade. Since the petitioner paid the entire outstanding tax of Rs. 4,02,260 before the complaint was filed and provided circumstances explaining his financial difficulties, the court found no evidence of willful evasion and set aside the magistrate's order issuing process. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 07-May-2026

    First On Board -

    Hon'ble Shri Justice N. R. Borkar

  4. 05-May-2026

    Hon'ble Shri Justice N. R. BorkarView PDF

  5. 10-Nov-2025

    Hon'ble Shri Justice N. R. BorkarView PDF

  6. 10-Nov-2025

    At 3.00 P.M.

    Hon'ble Shri Justice N. R. Borkar

  7. 01-Oct-2025

    Hon'ble Shri Justice N. R. BorkarView PDF

  8. 01-Oct-2025

    At 3.00 P.M.

    Hon'ble Shri Justice N. R. Borkar

  9. 11-Sep-2025

    Hon'ble Shri Justice N. R. BorkarView PDF

  10. 11-Sep-2025

    High On Board -

    Hon'ble Shri Justice S. M. Modak

  11. 30-Jul-2025

    Hon'ble Shri Justice S. M. ModakView PDF

  12. 30-Jul-2025

    For Admission

    Hon'ble Shri Justice S. M. Modak

  13. 01-Jul-2025

    Hon'ble Shri Justice S. M. ModakView PDF

  14. 01-Jul-2025

    For Admission

    Hon'ble Shri Justice R. N. Laddha

  15. 07-May-2025

    Hon'ble Shri Justice R. N. LaddhaView PDF

  16. 07-May-2025

    For Admission

    Hon'ble Shri Justice R. N. Laddha

  17. 20-Mar-2025

    Hon'ble Shri Justice R. N. LaddhaView PDF

  18. 20-Mar-2025

    For Admission

    Hon'ble Shri Justice R. N. Laddha

  19. 07-Mar-2025

    Hon'ble Shri Justice R. N. LaddhaView PDF

  20. 07-Mar-2025

    For Circulation

    Hon'ble Shri Justice R. N. Laddha

  21. 26-Feb-2025

    Hon'ble Shri Justice R. N. LaddhaView PDF

  22. 16-Jan-2025

    For Admission

    Hon'ble Shri Justice Madhav J. Jamdar

  23. 11-Dec-2024

    Hon'ble Shri Justice Madhav J. JamdarView PDF

  24. 11-Dec-2024

    For Admission

    Hon'ble Shri Justice Madhav J. Jamdar

  25. 04-Dec-2024

    Hon'ble Shri Justice Madhav J. JamdarView PDF

  26. 04-Dec-2024

    For Admission

    Hon'ble Shri Justice Madhav J. Jamdar

  27. 27-Nov-2024

    Hon'ble Shri Justice Madhav J. JamdarView PDF

  28. 27-Nov-2024

    For Admission

    Hon'ble Shri Justice Madhav J. Jamdar

  29. 14-Nov-2024

    For Admission

    Hon'ble Shri Justice Shivkumar Dige

  30. 13-Nov-2024

    Hon'ble Shri Justice Madhav J. JamdarView PDF

  31. 18-Oct-2024

    Hon'ble Shri Justice Shivkumar DigeView PDF

  32. 18-Oct-2024

    - Writ Petition -

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal

  33. 13-Sep-2024

    Hon'ble Shri Justice Sarang Vijaykumar KotwalView PDF

  34. 13-Sep-2024

    - Writ Petition -

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal

  35. 02-Aug-2024

    Hon'ble Shri Justice Sarang Vijaykumar KotwalView PDF

  36. 02-Aug-2024

    - Writ Petition -

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal

  37. 19-Jun-2024

    Hon'ble Shri Justice Sarang Vijaykumar KotwalView PDF

  38. 19-Jun-2024

    For Admission

    Hon'ble Shri Justice N. J. Jamadar

  39. 10-Apr-2024

    Hon'ble Shri Justice N. J. JamadarView PDF

  40. 10-Apr-2024

    For Admission

    Hon'ble Shri Justice N. J. Jamadar

  41. 06-Mar-2024

    Hon'ble Shri Justice N. J. JamadarView PDF

  42. 06-Mar-2024

    For Admission

    Hon'ble Shri Justice N. J. Jamadar

  43. 23-Jan-2024

    Hon'ble Shri Justice N. J. JamadarView PDF

  44. 23-Jan-2024

    For Admission

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal

  45. 23-Jan-2024

    For Admission

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal

  46. 08-Dec-2023

    Hon'ble Shri Justice Sarang Vijaykumar KotwalView PDF

  47. 08-Dec-2023

    For Admission

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal

  48. 10-Oct-2023

    Hon'ble Shri Justice Sarang Vijaykumar KotwalView PDF

  49. 10-Oct-2023

    For Orders (Due Matters)

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal

  50. 05-Sep-2023

    Hon'ble Shri Justice Sarang Vijaykumar KotwalView PDF

  51. 05-Sep-2023

    For Orders (Due Matters)

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal

  52. 21-Aug-2023

    Hon'ble Shri Justice Sarang Vijaykumar KotwalView PDF

  53. 21-Aug-2023

    For Admission

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal

  54. 18-Jul-2023

    Hon'ble Shri Justice Sarang Vijaykumar KotwalView PDF

  55. 18-Jul-2023

    For Orders (Due Matters)

    Hon'ble Shri Justice Sarang Vijaykumar Kotwal

  56. 19-Jun-2023

    Hon'ble Shri Justice Sarang Vijaykumar KotwalView PDF

  57. 19-Jun-2023

    For Orders (Due Matters)

    Hon'ble Shri Justice Amit Borkar

  58. 02-May-2023

    Hon'ble Shri Justice Amit BorkarView PDF

  59. 02-May-2023

    For Circulation

    Hon'ble Shri Justice Amit Borkar

  60. 21-Mar-2023

    Hon'ble Shri Justice Amit BorkarView PDF

  61. 21-Mar-2023

    First hearing

    Initial hearing scheduled

  62. 10-Mar-2023

    Case filed

    Registration No. WP/972/2023

casestatus.in Summary

Summary of WP/972/2023 The Bombay High Court allowed Mukesh H. Sanghvi's petition and dismissed the Income Tax Department's criminal complaint for tax evasion. The court held that mere failure to pay self-assessment tax within the stipulated period does not constitute an offense under Section 276C(2) of the Income Tax Act; there must be willful intent to evade. Since the petitioner paid the entire outstanding tax of Rs. 4,02,260 before the complaint was filed and provided circumstances explaining his financial difficulties, the court found no evidence of willful evasion and set aside the magistrate's order issuing process. This case analysis is maintained by casestatus.in based on publicly available court records.

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