The Commissioner Of Income Tax,Panaji-Goa v. M/S Phil Corporation Ltd.,Mapusa-Goa

IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 9 OF 2004 THE COMMISSIONER OF INCOME TAX,PANAJI-GOA. VersusM/S PHIL CORPORATION LTD.,MAPUSA-GOA. ... Appellant ... Respondent Shri S.R. Rivonkar, Advocate for the Appellants.Shri M.S. Sonak, Advocate for the Respondent. P.C.: -Coram:A. P. DESHPANDE &N. A. BRITTO, JJ.-Date:17th October, 2008 This Tax Appeal was to be heard and decided together with TaxAppeal No. 36/2002, as both the appeals involved identical questions. However, Tax Appeal No. 36/2002 has been disposed of by an orderdated 5/09/2005. The Tax Appeal arose out of an assessment order madeunder Section 143(1)(a) of the Income Tax Act. Subsequent to the filingof the appeal the regular assessment order has been passed by theAssessing Officer and the order under Section 143(1)(a) has merged in thesaid assessment order. This factual position is undisputed. The learnedCounsel appearing for the respective parties agree that the substantialquestion of law framed in the appeal is not required to be answered as it isrendered academic, in view of passing of the regular assessment order. Leaving open all questions and contentions, of both sides, raised in theappeal, we dispose of the appeal as infructuous. No orders as to costs. A. P. DESHPANDE, J. NH N. A. BRITTO, J.