Case Law › High Court › The Commissioner Of Income Tax, Panaji-G...

The Commissioner Of Income Tax, Panaji-Goa v. M/S. A. N. Naik Associates, Margao

High Court 26 Sep 2006 In favour of: Assessee

Forum / Bench

High Court · hcbgoa

Parties

Date of order

26 Sep 2006

Assessment year(s)

—

Outcome

Dismissed

Case summary

In The Commissioner Of Income Tax, Panaji-Goa v. M/S. A. N. Naik Associates, Margao, the High Court (2006) dismissed the appeal. The decision went in favour of the assessee.

Decision: As thevery same issue arises in the present appeal, we are not inclined toentertain the present appeal as the same does not involve any substantialquestion of law, hence the Appeal stands dismissed.

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 GOA TAX APPEAL NO. 37 OF 2006 THE COMMISSIONER OF INCOME TAX, PANAJI-GOA. Versus ....Appellant M/S. A. N. NAIK ASSOCIATES, MARGAO ....Respondent Mr. S. R. Rivankar, Advocate for the Appellant. P.C.: -Coram:DR. S. RADHAKRISHNAN &N. A. BRITTO, JJ.-Date:26th September, 2006 Heard the learned Counsel for the Appellant Perused the Order passed by the ITAT dated 2nd January, 2006. Thelearned Counsel appearing for the Appellant, Mr. Rivonkar very fairlybrought to our notice on the very same issue, that the Division Bench ofour High Court has, by its Judgment and Order dated 12th December,2000 in Tax Appeals (I.T.) Nos.1, 2, 3, 4, 5 and 6 of 2000, agreed with theview of the ITAT and rejected the appeal filed by the appellant. As thevery same issue arises in the present appeal, we are not inclined toentertain the present appeal as the same does not involve any substantialquestion of law, hence the Appeal stands dismissed. DR. S. RADHAKRISHNAN, J. N. A. BRITTO, J.

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