The Commissioner Of Income Tax v. Mukund

mukund IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO.58/2006 The Commissioner of Income Tax …Appellant Versus ...Damodar Mangalji Mining Co.Respondent Ms. Susan Linhares, Advocate for the Appellant.Ms. Vinita Palyekar, Advocate for the Respondent. AND TAX APPEAL NOS.67/2006, 74/2006, 75/2006, 24/2008, 27/2008, 51/2008, 18/2009, 26/2012, 29/2012, 34/2012,60/2008, 8/2009, 9/2009, 8/2010, 14/2010, 24/2010, 3/2011,10/2011, 11/2011, 26/2011, 17/2013, 5/2014, 13/2013, STA3436/2013, 13/2013, 14/2013, STA 3428/2013, 18/2013, 24/2014, 25/2014, 27/2015, 28/2015, 31/2014, 34/2014,55/2015, 56/2015, 1/2017, 12/2016, 17/2017, 1/2018, 2/2018,3/2018, 5/2018, 6/2018, 9/2018, 10/2018, 11/2018, 14/2017, 17/2018, 18/2018, 19/2018, 20/2018, 21/2018, 22/2018, 23/2018, 24/2018, 26/2018, 27/2018, 28/2018, 30/2018,35/2018, 36/2018, 38/2018, 41/2018, 49/2017, 71/2017, 110/2017, 111/2017, 112/2017, 113/2017, 114/2017, 115/2017, 116/2017, 117/2017, 118/2017, 126/2017, 127/2017, 129/2017, 130/2017, 131/2017, 132/2017, 133/2017, 135/2017, 137/2017, 142/2017, 145/2017,150/2017, 152/2017, 101/2017, 40/2018, 49/2018, 50/2018,51/2018, 52/2018, 53/2018, 54/2018, 55/2018, 56/2018 and mukund 2 TXA58/06 & connected matters 60/2018, Ms. Susan Linhares, Standing Counsel for the Appellant-TheCommissioner of Income Tax. Mr. P. Sawant, Advocate for the Respondent in Tax Appeal Nos.67/2006 74/2006, 75/2006. 26/2012, 29/2012, 34/2012,8/2010 and 14/2010 Ms. Vinita Palyekar, Advocate for the Respondent in Tax AppealNos.24/2006, 27/2008, 8/2009, 9/2009, 5/2014, 56/2015, 1/2017and 12/2016, Ms.M.Misquita, Advocate holding for Mr.A.F.Diniz, Advocate for the Respondent in Tax Appeal no.3/2011. Mr. S. N. Joshi, Advocate for the Respondent in Tax Appeal Nos.31/2014, Mr.S.Redkar, Advocate for the Respondent in Tax Appeal No.2/2018and 41/2018, Mr. S.Karpe, Advocate for the Respondent in Tax Appeal No.3/2018,21/2018 and 36/2018, . Mr. G. Panandikar, Advocate for the Respondent in Tax Appeal Nos.17/2018, 18/2018, 19/2018, 24/2018, 40/2018, 50/2018, 51/2018, 52/2018, 53/2018, 54/2018, 55/2018, 56/2018 and 60/2018. Coram : N.M. Jamdar & Prithviraj K.Chavan, JJ. P.C.: Date : 28[th] August 2018. These group of matters were placed on board today since Tax effect involved is below Rupees fifty lakhs in view of the Circular issued by the CBDT on 11 July 2018. mukund 3 TXA58/06 & connected matters 2.The learned Standing Counsel for the Appellant seekstime on the ground that the instructions are not received. TheCircular has been issued by the CBDT pursuant to the National LegalLitigation Policy to reduce the litigations in the Courts. The Circularalso gives a dead line of 20 August 2018 which has since passed.Therefore, simpliciter request for three weeks cannot be accepted.Since, the policy of the CBDT, which is binding on the Commissionerof Income Tax, the Commissioner will have to depute a special teamto examine the matters. 3.The Principal Commissioner of Income Tax, Goa, willforthwith issue instructions to depute some officers to examine thesematters as above and give instructions to the Standing Counselaccordingly. 4.Stand over to 6 September 2018 under the caption `ForDirections'. Prithviraj K.Chavan, J.N.M. Jamdar, J.