M/S Menezes Fernandes Enterprises v. Bakre, Jj.-Date:22Nd November, 2012

IN THE HIGH COURT OF BOMBAY AT GOA MISC.CIVIL APPLICATION NO. 799 OF 2012INTAX APPEAL NO. 13 OF 2006 M/S MENEZES FERNANDES ENTERPRISES,THROUGH ITS PARTNER SHRI JOSE NICOLAU MENEZES, VersusTHE INCOME TAX OFFICER, ... Applicant ... Respondent Mr. Raunaq Rao,Advocate for the applicant. Ms. Asha Dessai, Advocate for the respondent. P.C.:- -Coram:A. P. LAVANDE &U. V. BAKRE, JJ.-Date:22nd November, 2012 Heard Mr. R. Rao, learned Counsel for the applicant and Ms. A.Dessai, learned Counsel for the Respondent. 2. By this application the applicant seeks leave to rely upon the fivedocuments mentioned in paragraph 4 of the application. 3. Mr. R. Rao, learned Counsel submits that these documents wereproduced before Assessment Officer. produced before Assessment Officer. 4. Ms. Dessai, learned Counsel for the respondents submits that theapplicant is not entitled to rely upon these documents since they werenot produced while filing of the Appeal. However, Ms. Dessai doesnot dispute the position that these documents were produced beforethe Assessment Officer. 5. In view of the above, we permit the applicant to produce and relyupon the documents mentioned in paragraph 4 of the application. 6. The application is accordingly allowed. The applicant to placeall these documents on record in Tax Appeal no. 13 of 2006 beforethe next date i.e. 04/12/2012. 7. The Application stands disposed of. A. P. LAVANDE, J. mv U. V. BAKRE, J.