Indian National Ship Owners Association & Ors. … v. The Commissioner Of Income-Tax & Ors
High Court
01 Sep 2023 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
Indian National Ship Owners Association & Ors. … v. The Commissioner Of Income-Tax & Ors
Date of order
01 Sep 2023
Assessment year(s)
—
Outcome
Other
Case summary
In Indian National Ship Owners Association & Ors. … v. The Commissioner Of Income-Tax & Ors, the High Court (2023) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTIONWRIT PETITION NO. 400 OF 2007
Indian National Ship Owners Association & Ors.… PetitionersVersus
The Commissioner of Income-tax & Ors.
… Respondents
Mr. Pabitra Dutta, with Sneha Goud, i/b. Bose & Mitra & Co., for Petitioners.Mr. Suresh Kumar, for Respondents.
CORAMK. R. SHRIRAM &DR. N. K. GOKHALE, JJ.DATED:1[st] September 2023
P.C. :
1.In the order dated 30[th] June 2023, this Court had recorded
in paragraph 1(o)(a) and (b) as under:
“1.Mr. Mistry submitted……..
(o)In light of the above,
(a)Respondents be directed to clarify that inthe above mentioned circumstances, no furtherproceedings shall be taken out by them againstPetitioner no.1 or its members or their charterparty clients for any alleged failure indeducting tax at source for the period beingFinancial Years 2006-07, 2007-08, 2008-09and 2009-10.
(b)On such clarification from Respondents,nothing will survive in the instant petition andthe petition may be treated as disposed.”
2.Mr. Suresh Kumar places on record a print out of email that
he sent to the Department on 26[th] February 2022 and the emailthat he received from the Department on 3[rd] August 2023. Thoseare taken on record and marked ‘X’ collectively for identification.
3.Mr Suresh Kumar states that his instructions are that nofurther proceedings can be taken against Petitioner.
4.In view of the statement made by Mr. Suresh Kumar Mr.Dutta states that nothing will survive in the Petition and thePetition be disposed.
5.Petition accordingly disposed.
(DR. N. K. GOKHALE, J.)
(K. R. SHRIRAM, J.)
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