Chowgule Brothers Pvt. Ltd., Thr.… Petitionerits Director, Nathan Rameshchowgule v. The Principal Commissioner Ofincome Tax, Panaji And 3 Ors

Maria S. IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.425 OF 2021 Chowgule Brothers Pvt. Ltd., thr.… PetitionerIts Director, Nathan RameshChowgule Versus The Principal Commissioner ofIncome Tax, Panaji And 3 Ors. ..Respondents Mr Purushottam R. Karpe, Advocate for the Petitioner. Ms Amira Razaq, Standing Counsel for the Respondents No. 1 to3. CORAM:M. S. SONAK &BHARAT P. DESHPANDE, JJ. P. C. DATED :24[th] JANUARY 2023 1. Heard Mr Karpe, learned counsel for the petitioner and MsRazaq, learned Standing Counsel for the respondents no.1 to 3. 2. Though, initially, we had granted petitioner liberty to amend thepetition and challenge the rejection of its representation, we find thatsuch amendment is not carried out till date. However, we find that itwould be in the interest of justice if this petition is disposed of bygranting the petitioner liberty to file afresh to challenge the orderrejecting its representation. In such a petition, the petitioner can raise all permissible grounds. At the same time, we clarify that allobjections of all the respondents are specifically kept open. 3. Therefore, we dispose of this petition by granting the petitionerliberty to file a fresh petition to challenge the impugned rejectionorder dated 13.05.2022. All objections, including objections onmaintainability, are kept open. 4. This petition is disposed of with liberty as aforesaid. There shallbe no order for costs. 5. Interim order, if any, is vacated. BHARAT P. DESHPANDE, J. M. S. SONAK, J. MARIA SUZANA Digitally signed by MARIA SUZANA REBELLO REBELLODate: 2023.01.25 09:58:47 +05'30'REBELLODate: 2023.01.25 09:58:47 +05'30'