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Molbio Diagnostics Limited (Formerly Molbio Diagnostics Private Limited) v. Assistant Commissioner Of Income Tax, Central Circle, Pundalik Niwas, Panaji, Goa

High Court 05 Aug 2025 In favour of: Revenue

Forum / Bench

High Court · hcbgoa

Parties

Date of order

05 Aug 2025

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Molbio Diagnostics Limited (Formerly Molbio Diagnostics Private Limited) v. Assistant Commissioner Of Income Tax, Central Circle, Pundalik Niwas, Panaji, Goa, the High Court (2025) dismissed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

NitiIN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.142 OF 2025 Molbio Diagnostics Limited (Formerly Molbio Diagnostics Private Limited), through its Director and authorised representative Mr. Sriram Natarajan, Plot No. L, 46 Phase II D, Verna Industrial Estate Verna Salcete - 403722, Goa. PAN: ...Petitioners Versus 1. Assistant Commissioner of Income Tax, Central Circle, Pundalik Niwas, Panaji, Goa 403001. 2. Additional Commissioner of Income Tax, Central Circle, Pundalik Niwas, Panaji, Goa - 403001. 3. Director General of Income Tax (Investigation), C.R. Building No.1, Queen's Road, Bengaluru, Karnataka - 560 001. 4. Principal Commissioner of Income Tax, Aayakar Bhavan, Panaji, Goa -403 001. …Respondents Mr Pramod Vaidhya with Mr Nigel Fernandes, Advocate for the Petitioners. Ms Swati Kamat Wagh, Standing Counsel for the Respondents. CORAM : Reserved on : Pronounced on: BHARATI DANGRE & NIVEDITA P. MEHTA, JJ.21[st] JULY 20255[th] AUGUST 2025 JUDGMENT: (Per Nivedita P. Mehta, J.) 1. 2. 3. 4. 1 2 34 4 5 6 78 9 1011 1213 1 (2024) 168 taxmann.com 406 (Delhi) 2 (2023) 155 taxmann.com 276 (Madhya Pradesh) 3 (2023) 152 taxmann.com 231 (Karnataka) 4 AIR 2003 SC 2120 5 (2023) 146 taxmann.com 224 (SC) 6 (2024) 159 taxmann.com 500 ( Jharkhand) 7 (2025) 174 taxmann.com 969 (Delhi) 8 (2023) 146 taxmann.com 66 (Bombay) 9 (2023) 150 taxmann.com 94 (Calcutta) 10 (2023) 149 taxmann.com 230 (Chhattisgarh) 11 (2022) 145 taxmann.com 510 (Delhi) 12 (2024) 162 taxmann.com 467 (Bombay) 13 (2004) 137 taxman 479 (Bom) 14 14 (2025) 302 Taxmann 367 (SC) 15 16 1718 19 1920 2122 15 (2022) 141 Taxmann.com (Punjab & Haryana) 16 2007 (161) Taxman 316 (SC) 17 2022 (289) Taxman 239 SC 18 2022 (143) Taxman.com 37 (Punjab & Har.) 19 2024 Taxman 419 (Allahabad) 20 2024 (296) Taxman 281 (Allahabad) 21 10(3) Delhi High Court dated 07.04.2022 in WP(C)No.5787/2022 & CM Appl.17297/2022 Appl.17297/2022 22 Civil Appeal No.5390/2007 delivered by SC NIVEDITA P. MEHTA, J. BHARATI DANGRE, J.

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This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

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