The Pr. Commissioner Of Incometax, Panaji v. Chaitanya Homes And Properties

IN THE HIGH COURT OF BOMBAY AT GOA Tax Appeal no. 63/2016, Tax Appeal no. 2/2011, Tax Appeal no. 58/2016,Tax Appeal no. 36/2015, Tax Appeal no. 1/2013, Tax Appeal no. 50/2008,Tax Appeal no. 38/2014, Tax Appeal no.138/2017, Tax Appealno.143/2017, Tax Appeal no. 128/2017, Tax Appeal no.151/2017, TaxAppeal no.37/2018, Tax Appeal no.48/2017, Tax Appeal no. 134/2017, TaxAppeal no.115/2017, Tax Appeal no.114/2017, Tax Appeal no.116/2017,Tax Appeal no.140/2017, Tax Appeal no.141/2017, Tax Appealno.117/2017, Tax Appeal no.31/2016,Tax Appeal no.15/2018, Tax Appealno.136/2017, Tax Appeal no.139/2017 and Tax Appeal no.25/2018. TAX APPEAL NO. 63 OF 2016 THE PR. COMMISSIONER OF INCOMETAX, PANAJI. ... Appellant Versus CHAITANYA HOMES AND PROPERTIES PVT. LTD. ... Respondent Adv. Amira Abdul Razaq for the Appellant. WITH TAX APPEAL NO. 2 OF 2011 THE COMMISSIONER OF INCOME TAX, PANAJI-GOA. ... Appellant VersusFRANCIS JOSE VALADARIES ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. WITH TAX APPEAL NO. 58 OF 2016 THE PR.COMMISSIONER OF INCOME TAX,PANAJI. ... AppellantVersusGENO PHARMACEUTICALS LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. WITH TAX APPEAL NO. 36 OF 2015THE COMMISSIONER OF INCOME TAX. ... AppellantVersusGENO PHARMACEUTICALS LTD. ... RespondentAdv. Amira Abdul Razaq for the Appellant. WITH TAX APPEAL NO. 1 OF 2013THE COMMISSIONER OF INCOME TAX ... AppellantVersusGREGORY AND NICHOLAS (THROUGH MD) ... RespondentAdv. Amira Abdul Razaq for the appellant. WITH TAX APPEAL NO. 50 OF 2008THE COMMISSIONER OF INCOME TAX ... AppellantVersusJUDE SODDER AND ANR., ... RespondentsAdv. Amira Abdul Razaq for the Appellant. WITH TAX APPEAL NO. 38 OF 2014COMMISSIONER OF INCOME TAX ... AppellantVersusMANITA GARG PRO. QUALITY STEELS ... RespondentAdv. Amira Abdul Razaq for the Appellant. WITH TAX APPEAL NO. 138 OF 2017THE PRINCIPAL COMMISSIONER OFINCOME TAX, PANAJI., … AppellantVersusTHE GOA CUSTOMS AND CENTRAL EXCISECO-OP. CREDIT SOCIETY LTD., …. RespondentAdv. Amira Abdul Razaq for the Appellant. WITH TAX APPEAL NO. 143 OF 2017THE PRINCIPAL COMMISSIONER OFINCOME TAX, PANAJI., ... AppellantVersusTHE GOA CUSTOMS AND CENTRAL EXCISECO-OP. CREDIT SOCIETY LTD., ... RespondentAdv. Amira Abdul Razaq for the Appellant. WITH TAX APPEAL NO. 128 OF 2017THE PRINCIPAL COMMISSIONER OFINCOME TAX, PANAJI., ... AppellantVersusGOA UNIVERSITY EMPLOYEESCO-OPERAVITS CREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. WITH TAX APPEAL NO. 151 OF 2017 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., ... AppellantVersus MAHALSA URBAN COOPERATIVE CREDITSOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. WITH TAX APPEAL NO. 37 OF 2018 TAX APPEAL NO. 128 OF 2017THE PRINCIPAL COMMISSIONER OFINCOME TAX, PANAJI., ... AppellantVersusGOA UNIVERSITY EMPLOYEESCO-OPERAVITS CREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. WITH TAX APPEAL NO. 151 OF 2017 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., ... AppellantVersus MAHALSA URBAN COOPERATIVE CREDITSOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. WITH TAX APPEAL NO. 37 OF 2018 THE PRINCIPAL COMMISSIONER OFINCOME TAX., ... Appellant VersusTHE MAHALASA URBAN COOPERATIVE CREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. WITH TAX APPEAL NO. 48 OF 2017 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., ... AppellantVersusMES STAFF CO-OP. CREDIT SOCIETYLTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. WITH TAX APPEAL NO. 134 OF 2017 THE PRINCIPAL COMMISSIONER OFINCOME TAX, PANAJI., ... Appellant Versus THE PARRA VERLACANCA URBANCOOPERATIVE CREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. WITH TAX APPEAL NO. 115 OF 2017 THE PRINCIPAL COMMISSIONER OFINCOME TAX, PANAJI., ... AppellantVersus THE SESA GOA EMPLOYEES CO-OP.CREDIT SOCIETY LTD., ….. Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. WITH TAX APPEAL NO. 114 OF 2017 THE PRINCIPAL COMMISSIONER OFINCOME TAX, PANAJI., ... AppellantVersus THE SESA GOA EMPLOYEES CO-OP. CREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent WITH TAX APPEAL NO. 116 OF 2017 THE PRINCIPAL COMMISSIONER OFINCOME TAX, PANAJI., ... AppellantVersus THE SESA GOA EMPLOYEES CO-OP.CREDIT SOCIETY LTD., ... RespondentAdv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. WITH TAX APPEAL NO. 140 OF 2017 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., ... Appellant Versus THE SANKHALI URBAN CO-OP. CREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. WITH TAX APPEAL NO. 141 OF 2017 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., . .. Appellant Versus THE SANKHALI URBAN CO-OP. CREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. WITH TAX APPEAL NO. 117 OF 2017 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., ... Appellant Versus THE SANKHALI URBAN CO-OP. CREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent WITH TAX APPEAL NO. 31 OF 2016 THR PR.COMMISSIONER OF INCOME TAX, THR. ASSIST. COMMISSIONER OF INCOME TAX, PANAJI., . .. Appellant Versus THE SANKHALI URBAN CO-OP. CREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. WITH TAX APPEAL NO. 117 OF 2017 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., ... Appellant Versus THE SANKHALI URBAN CO-OP. CREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent WITH TAX APPEAL NO. 31 OF 2016 THR PR.COMMISSIONER OF INCOME TAX, THR. ASSIST. COMMISSIONER OF INCOME TAX, CIRCLE-1, MARGAO ... AppellantVersus SANTAN FINANCERS AND REAL ESTATES PVT. LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. A. Shirodkar holding for Adv. V. Menezes for the Respondent. WITH TAX APPEAL NO. 15 OF 2018 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., ... Appellant VersusTHE SANKHALI URBAN CO-OP. CREDITSOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. WITH TAX APPEAL NO. 136 OF 2017 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., ... AppellantVersus THE VAISHYA URBAN CO-OPERATIVE CREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. Karpe with Adv. Ms. A Tirodkar for the Respondent. WITH TAX APPEAL NO. 139 OF 2017 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., ... Appellant Versus THE VAISHYA URBAN CO-OPERATIVECREDIT SOCIETY LTD., ... Respondent Adv. Amira Abdul Razaq for the Appellant.Adv. S. Karpe with Adv. Ms. A Tirodkar for the Respondent. WITH TAX APPEAL NO. 25 OF 2018 THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI., ... Appellant VersusTHE VIVIDHA URBAN COOPERTATIVECREDIT SOCIETY., ….. Respondent Adv. Amira Abdul Razaq for the Appellant. Adv. S. R. Rivankar with Adv. Rama Rivankar for the Respondent. Coram:- SHANTANU S. KEMKAR & C. V. BHADANG, JJ. Date:- 13th August 2018. Oral Order: The learned counsel for the appellant on written instructions dated10/8/2018 received from the appellant and in view of the Circular No.3/2018dated 11/7/2018 as the tax effect in all these appeals is below Rs.50.00 lakhsseeks leave to withdraw these appeals. 2.The prayer is accepted. 3.All these appeals are dismissed as withdrawn. 4. However it is observed that in case the Circular No.03/2018 dated11/7/2018 which is subject matter of challenge before the Hon'ble Supreme Court in Public Interest Litigation (PIL) in Writ Petition no (Civil) No.851 of2018 is set aside, it will be open for the revenue to seek revival of theseappeals. C. V. BHADANG, J. SHANTANU S. KEMKAR, J. ap/-