M/S. Ulhas Jewels v. Pr. Commissioner Of Income Tax, Panaji And Anr

IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO. 905 OF 2016 M/S. ULHAS JEWELS., ... Petitioner VersusPR. COMMISSIONER OF INCOME TAX, PANAJI AND ANR., ... Respondents Shri D. E. Robinson, Advocate for the petitioner.Ms. A. Desai and Ms. S. Samant, Advocates for the respondents. -Coram:F. M. REIS &NUTAN D. SARDESSAI, JJ.-Date:29th September, 2016 P.C. Heard. 2. Upon hearing the learned Counsel appearing for the petitionerand the respondent, it is undisputed that a substantive remedychallenging the subject assessment is pending before theCIT(Appeals). Shri D. E. Robinson, learned Counsel appearing forthe petitioner however points out that the order passed by thePrincipal Commissioner is devoid of any reasons and as such,interference of this Court is called for in the present petition. However, learned Counsel appearing for the respondents/revenue hassubmitted that as substantive appeal is already pending before theCIT(Appeal) the petitioner can avail of the remedy of filing anapplication in such appeal to seek interim relief and raise all thesecontentions. 3. As the petitioner has an efficacious alternate remedy, we findthat interference of this Court in the present Writ Petition underArticles 226 and 227 of the Constitution of the India would not at allbe justified. Reserving the right of the petitioner to avail of suchalternate remedy in the light of the observations made herein above,we disposed off the above petition. 4. At this stage, the learned counsel appearing for the petitionersubmits that the petitioner be granted interim protection, as accordingto him, the petitioner is called upon to deposit an amount in term ofthe subject assessment by tomorrow. Ms. A. Desai, learned Counselappearing for the respondents/revenue however submits that in thepeculiar facts and circumstances of the case, the respondents/revenueshall not take coercive action until Monday. 5. Petition stands accordingly disposed off. vn NUTAN D. SARDESSAI, J. F. M. REIS, J.