Goa Carbon Limited, Thr. Duly Const. Attorney, Vikrant Garg v. The Assistant Commissioner Of Income Tax, Circle 1(1), Panaji.…

Niti IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO.2 OF 2023 GOA CARBON LIMITED, THR. DULY CONST. ATTORNEY, VIKRANT GARG ... APPELLANT Versus THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PANAJI.… RESPONDENT Ms Rucha Vaidya with Ms Pooja Naik, Advocates for theAppellant. CORAM: M. S. SONAK & BHARAT P. DESHPANDE, JJ. DATE :31[st] JULY 2023 P.C. : 1.Heard Ms Rucha Vaidya, who appears along with Ms PoojaNaik for the appellant. 2.On 14.07.2023, a coordinate Bench made the following order: “CORAM : NITIN JAMDAR, ACTING CJ. & BHARAT P. DESHPANDE, J. DATED : 14th July 2023 P.C.: 1. The Appellant has filed this appeal challenging the orderpassed by the Tribunal which follows the decision renderedin assessee's own appeal in the preceding assessment years.The learned Counsel for the Appellant seeks time to takeinstructions as to the course of action to be adopted by theAppellant in respect of dismissal of the appeals for thepreceding years. 2. At the request of the Appellant, stand over to28.07.2023.” 3.Ms Rucha Vaidya, on instructions, states that for the earlieryears the appeal instituted by the appellant was dismissed by the ITATfollowing this Court's judgment and order dated 04.08.2021 in TaxAppeal No.146/2017 and connected matters. On instructions, shestates that those matters were not carried further by the presentappellant. Ms Rucha Vaidya fairly accepts that the issue raised in thisappeal stands covered against the appellant given this Court'sjudgment and order dated 04.08.2021 in Tax Appeal No.146/2017and connected matters. Accordingly, we see no good ground to admitthis appeal. This appeal is accordingly dismissed for the above reasonsand by following our reasoning in judgment and order dated04.08.2021 in Tax Appeal No.146/2017 and connected appeals. 3. BHARAT P. DESHPANDE, J. Digitally signed by NITI K NITI K HALDANKAR HALDANKARDate: 2023.08.01 10:35:02 +05'30' M. S. SONAK, J.