Panduronga Timblo Industrias,Thr. Its v. Oral Order

Niti IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.264 OF 2021 PANDURONGA TIMBLO INDUSTRIAS,THR. ITS PARTNER, SARVESH PRAMOD TIMBLO ...PETITIONER Versus THE ASSESSMENT UNIT/ ADDITIONAL /JOINT/ DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX, DELHI AND 3 ORS.…RESPONDENTS Mr. Mihir Naniwadekar with Mr. Tejas Tulaskar, Advocates for thePetitioner. Ms. Susan Linhares, Standing Counsel for the Respondent No.3. CORAM:REVATI MOHITE DERE & M. S. JAWALKAR, JJ.DATED:21[st] October 2021 ORAL ORDER : 1.Ms. Susan Linhares, learned Standing Counsel forrespondent no.3, raises a preliminary objection. She submits thatthe petitioner has an alternative efficacious remedy in lawinasmuch as the petitioner can file an appeal under Section 246 ofthe Income Tax Act or file a rectification application or a revisionapplication. 2.In view of the preliminary objection raised by the learnedStanding Counsel for the respondent no.3, the learned Counselfor the petitioner seeks leave to withdraw the petition with libertyto file an appropriate appeal before the Commissioner of IncomeTax (Appeal) within two weeks from today. 3.If such an appeal is filed within the stipulated period, theCommissioner of Income Tax (Appeal) to decide the same asexpeditiously as possible and preferably within twelve weeks fromthe date of receipt of the order. Till then, no coercive stepsshould be taken as against the petitioner. It is made clear that thispetition is not heard on merits and, hence, all contentions of allparties are left open. Corrections carried out as 4.The petitioner to serve a copy of this Order on theper order dated within three weeks from the22.11.2021 in Commissioner of Income Tax (Appeal) within two weeks fromMCA No.250 of date of the certified copy of the order being available to the petitioner.2021.today. Sd/- PS, 23.11.2021 5.Petition is disposed of in the aforesaid terms. 6.All parties to act on the basis of an authenticated copy ofthis Order. M. S. JAWALKAR, J. NITI K Digitally signed by NITI K HALDANKAR HALDANKARDate: 2021.11.23 11:43:22 +05'30' REVATI MOHITE DERE, J.