Mca/701/2005 Of The Commissioner Of Income Tax v. Mrs.celina M.e.menezes D`souza And Anr
High Court
22 Sep 2008 In favour of: Unclear
Forum / Bench
High Court · hcbgoa
Parties
Mca/701/2005 Of The Commissioner Of Income Tax v. Mrs.celina M.e.menezes D`souza And Anr
Date of order
22 Sep 2008
Assessment year(s)
—
Outcome
Other
Case summary
In Mca/701/2005 Of The Commissioner Of Income Tax v. Mrs.celina M.e.menezes D`souza And Anr, the High Court (2008) decided the matter.
Decision: 2.Abatement order is set aside as the heirs as legal representatives of respondent No.1 are permitted to be brought on record as prayed.
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 BOMBAY AT GOAMISC. CIVIL APPLICATION NOS.701 & 702 OF 2005 ANDSTAMP NUMBER (APPLN) NOS.2379 & 2380 OF 2005.
The Commissioner ofIncome Tax..Applicant.Versus.
Mrs.Celina M.E.MenezesD'Souza and Anr...Respondents
Mr. S. R. Rivonkar, Govt. Advocate for the applicant.
Mr. T. George John, Advocate holding for Shri. S. M. Singbal, Advocate for the respondent No.1.
Coram:- S. C. DHARMADHIKARI &R. C. CHAVAN, JJ.Date : 22 ndSeptember, 2008.
P.C. :
1. The first respondent Mrs Celina M. E. Menezes D'Souza has expired on 18[th] March, 2005. In the peculiar facts of the case, delay is condoned. The application is made absolute in terms of prayer clause.
2.Abatement order is set aside as the heirs as legal representatives of respondent No.1 are permitted to be brought on record as prayed.
3.The M.C.A.Nos. 701 & 702 of 2005 and S.T.A. Nos. 2379 & 2380 of 2005 are disposed of accordingly.
S. C. DHARMADHIKARI, J.
SMA
R. C. CHAVAN, J.
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