The Principal Commissioner Of Income Tax, Panaji v. Shaiv Distilleries Pvt. Ltd
High Court
28 Oct 2020 In favour of: Unclear
Forum / Bench
High Court · hcbgoa
Parties
The Principal Commissioner Of Income Tax, Panaji v. Shaiv Distilleries Pvt. Ltd
Date of order
28 Oct 2020
Assessment year(s)
—
Outcome
Other
Case summary
In The Principal Commissioner Of Income Tax, Panaji v. Shaiv Distilleries Pvt. Ltd, the High Court (2020) decided the matter.
Decision: The appeal stands disposed of accordingly.
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. 69 OF 2016
THE PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI.,
Versus
... Appellant
SHAIV DISTILLERIES PVT. LTD.,
... Respondent
Ms. Amira Abdul Razaq, Advocate for the Appellant. Mr. Vilas P. Thali, Advocate for the Respondent.
-Coram:M. S. SONAK &
DAMA SESHADRI NAIDU, JJ.-Date:28th October, 2020
P.C.
Mr. Thali, learned counsel for the Respondent points outthat the tax effect in this appeal is hardly Rs.19,75,190/-. Hestates that out of this amount, some amount has already beenpaid by the Respondent. Therefore, the balance tax effect will behardly Rs.12,00,000/- or thereabouts.
2. From perusal of the assessment order, it does appear thatthe tax effect in this appeal is hardly Rs.19,75,190/-.
3. Therefore, in view of CBDT Circular No.17 of 2019 dated
8th August, 2019, this appeal is disposed of without answeringthe substantial questions of law as framed.
4. In case this matter is covered by any of the exemptions of
the CBDT Circular then the appellant is granted liberty to revivethis appeal within eight weeks from today. If no such applicationis made within eight weeks then this liberty to also standsrevoked.
5. The appeal stands disposed of accordingly.
DAMA SESHADRI NAIDU, J.
at*
M. S. SONAK, J.
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