The Commissioner Of Income Tax, Panaji Goa v. Sri Dugu Anthonio Karmalkar, Carambolim Goa
High Court
30 Jun 2009 In favour of: Unclear
Forum / Bench
High Court · hcbgoa
Parties
The Commissioner Of Income Tax, Panaji Goa v. Sri Dugu Anthonio Karmalkar, Carambolim Goa
Date of order
30 Jun 2009
Assessment year(s)
—
Outcome
Other
Case summary
In The Commissioner Of Income Tax, Panaji Goa v. Sri Dugu Anthonio Karmalkar, Carambolim Goa, the High Court (2009) decided the matter.
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. 6 OF 2006
THE COMMISSIONER OF INCOME TAX, PANAJI GOA.
VersusSRI DUGU ANTHONIO KARMALKAR, CARAMBOLIM GOA.
... Appellant
... Respondent
Mr. S. R. Rivonkar, Advocate for the appellant.
P.C.
-Coram:B. P. DHARMADHIKARI &U. D. SALVI, JJ.-Date:30th June, 2009
Learned Advocate for the appellant, Department has pointed out thatas per Circular issued on 23.08.2006, relief under section 89 (1) of IncomeTax Act has been held eligible and applicable to employees proceeding on voluntary retirement. He invites our attention to earlier order dated21.01.2009 passed in Tax Appeal No.21 of 2005, which disposes of thatappeal, in view of the said circular. He accordingly states that the presentappeal also needs to be disposed of in terms thereof.
2. Copy of the Circular dated 23.08.2006 and the order of this Courtdated 21.01.2009 (supra) are taken on record. Tax Appeal No.6/2006 isaccordingly disposed of.
B. P. DHARMADHIKARI, J.
U. D. SALVI, J.
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