Goa Minerals Pvt. Ltd. v. Asst. Commissioner of Income-tax, ( Assessing Officer ) Circle 2, Goa / Joint Commissioner of Income-tax, Margao Range / The Commissioner of Income-tax, Panaji / Union of India
[Citation -2017-LL-0411-70]

Citation 2017-LL-0411-70
Appellant Name Goa Minerals Pvt. Ltd.
Respondent Name Asst. Commissioner of Income-tax, ( Assessing Officer ) Circle 2, Goa / Joint Commissioner of Income-tax, Margao Range / The Commissioner of Income-tax, Panaji / Union of India
Court HIGH COURT OF BOMBAY AT GOA
Relevant Act Income-tax
Date of Order 11/04/2017
Judgment View Judgment
Bot Summary: Ms. A. Razaq, Advocate for the respondents. Coram:- F. M. REIS NUTAN D. SARDESSAI, JJ. Date:- 11th April, 2017 ORAL JUDGMENT After hearing the matter for some time, we find that it cannot be disputed that in view of the disposal of Tax Appeal Nos.26 of 2009 and 1 of 2010 which came to be dismissed, the impugned orders in the above writ petitions would no longer survive and deserve to be quashed and set aside. The learned counsel appearing for the respondents did not raise any other :5: contention to sustain the impugned orders as such orders were based on the orders which were the subject matter of the Tax Appeals filed by the respondents. The impugned orders dated 24.03.2004, 23.03.2005 and 23.03.2006 are quashed and set aside.


IN HIGH COURT OF BOMBAY AT GOA WRIT PETITION NOS. 559 OF 2004 & 48, 49, 613 & 616 OF 2006 WRIT PETITION NO.559 OF 2004 Goa Minerals Pvt. Ltd., Company incorporated under Companies Act, 1956 having its registered Office at Salgaocar House, Off. F. L. Gomes Road, Vasco-da-Gama, Goa through its Company Secretary Mr. H. G. Shenoy. . Petitioner Versus 1. Asst. Commissioner of Income Tax, ( Assessing Officer ) Circle 2, Margao Goa. 2. Joint Commissioner of Income Tax, Margao Range, Margao Goa. 3. Commissioner of Income Tax, having his office at Ayakar Bhavan, Patto, Panaji Goa. 4. Union of India, through Secretary, Ministry of Finance, Revenue Department, North Block Lok Nayak Bhavan, New Delhi. .. Respondents :2: WITH WRIT PETITION NOS. 48 & 49 OF 2006 Goa Minerals Pvt. Ltd., Company incorporated under Companies Act, 1956 having its registered Office at Salgaocar House, Off. Francisco Luis Gomes Road, Vasco-da-Gama, Goa through its Company Secretary Mr. H. G. Shenoy. . Petitioner Versus 1. Asst. Commissioner of Income Tax, ( Assessing Officer ) Circle 2, Margao Goa. 2. Joint Commissioner of Income Tax, Margao Range, Margao Goa. 3. Commissioner of Income Tax, having his office at Ayakar Bhavan, Patto, Panaji Goa. 4. Union of India, through Secretary, Ministry of Finance, Revenue Department, North Block Lok Nayak Bhavan, New Delhi. .. Respondents :3: WITH WRIT PETITION NO. 613 OF 2006 Goa Minerals Pvt. Ltd., Company incorporated under Companies Act, 1956 having its registered Office at Salgaocar House, Off. Francisco Luis Gomes Road, Vasco-da-Gama, Goa through its Company Secretary Mr. H. G. Shenoy. . Petitioner Versus 1. Asst. Commissioner of Income Tax, ( Assessing Officer ) Circle 2, Margao Goa. 2. Addl. Commissioner of Income Tax, Margao Range, Margao Goa. 3. Union of India, through Secretary, Ministry of Finance, Revenue Department, North Block, Lok Nayak Bhavan, New Delhi . Respondents WITH WRIT PETITION NO.616 OF 2006 Goa Minerals Pvt. Ltd., Company incorporated under Companies Act, 1956 having its registered Office at Salgaocar House, Off. Francisco Luis Gomes Road, Vasco-da-Gama, Goa through its Company Secretary Mr. H. G. Shenoy. . Petitioner :4: Versus 1. Asst. Commissioner of Income Tax, ( Assessing Officer ) Circle 2, Margao Goa. 2. Union of India, through Secretary, Ministry of Finance, Revenue Department, North Block Lok Nayak Bhavan, New Delhi. .. Respondents Mr. P. J. Pardiwalla, Senior Advocate with Mr. A. F. Diniz, Advocate for petitioner. Ms. A. Razaq, Advocate for respondents. Coram:- F. M. REIS & NUTAN D. SARDESSAI, JJ. Date:- 11th April, 2017 ORAL JUDGMENT ( Per F. M. Reis, J ) After hearing matter for some time, we find that it cannot be disputed that in view of disposal of Tax Appeal Nos.26 of 2009 and 1 of 2010 which came to be dismissed, impugned orders in above writ petitions would no longer survive and deserve to be quashed and set aside. learned counsel appearing for respondents did not raise any other :5: contention to sustain impugned orders as such orders were based on orders which were subject matter of Tax Appeals filed by respondents. Hence, impugned orders dated 24.03.2004, 23.03.2005 and 23.03.2006 are quashed and set aside. Rule is made absolute. petitions stand disposed of accordingly. NUTAN D. SARDESSAI, J. F. M. REIS, J. at* Goa Minerals Pvt. Ltd. v. Asst. Commissioner of Income-tax, ( Assessing Officer ) Circle 2, Goa / Joint Commissioner of Income-tax, Margao Range / Commissioner of Income-tax, Panaji / Union of India
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