The Principal Commissioner Ofincometax(Central v. Radha S Timblo

Meena IN THE HIGH COURT OF BOMBAY AT GOA MISC. CIVIL APPLICATION NO. 174 OF 2021 IN TAX APPEAL NO. 84 OF 2015 AND MISC. CIVIL APPLICATION NO. 175 OF 2021 IN TAX APPEAL NO. 87 OF 2015 AND MISC. CIVIL APPLICATION NO. 178 OF 2021 IN TAX APPEAL NO. 92 OF 2015 THE PRINCIPAL COMMISSIONER OFINCOMETAX(CENTRAL), ...ApplicantBANGALORE Versus RADHA S TIMBLO …Respondents Ms. Amira Razaq, Standing Counsel for the Applicant. Mr. Devidas J. Pangam with Mr.P. Sawant, Advocates for therespondents. AND MISC. CIVIL APPLICATION NO. 176 OF 2021 IN TAX APPEAL NO. 89 OF 2015AND MISC. CIVIL APPLICATION NO. 177 OF 2021 IN TAX APPEAL NO. 91 OF 2015AND IN MISC. CIVIL APPLICATION NO. 179 OF 2021 TAX APPEAL NO. 85 OF 2015 THE PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) BANGALORE ...ApplicantVersusTIMBLO PRIVATE LIMITED…Respondents Ms. Amira Razaq, Standing Counsel for the Applicant. Mr. Devidas J. Pangam with Mr.P. Sawant, Advocates for therespondents. CORAM:MANISH PITALE &SMT. M.S. JAWALKAR,JJ P.C.: DATED: 17[th] September, 2021. 1.These applications have been moved by the respondents in theseappeals seeking appropriate orders from this Court. It is stated in theapplications that proceedings under Section 153A of the Income TaxAct, 1961, have been initiated against the appellants and that there isurgency in the matters for the reason that according to the AssessingOfficer the Assessment orders pursuant to such proceedings have tobe passed by 30/09/2021. 2.This Court is of the opinion that these applications can bedisposed of with a direction that the proceedings initiated underSection 153A of the aforesaid Act may continue but the AssessingOfficer shall not pass any final orders during the pendency of theseappeals. 3.The applications stand disposed of with the aforesaidclarification. 4.List these appeals for final hearing on 26/11/2021 at the top ofthe final hearing board. 5.Needless to say that this clarification applies to the AssessmentYears that are the subject matter of these appeals. SMT. M.S. JAWALKAR,J. MANISH PITALE, J.