Veena Prafulla Velingkar v. Asst. Commissioner Of Income Tax,Circle 1(1) Panaji And Anr…
High Court
07 Dec 2022 In favour of: Assessee
Forum / Bench
High Court · hcbgoa
Parties
Veena Prafulla Velingkar v. Asst. Commissioner Of Income Tax,Circle 1(1) Panaji And Anr…
Date of order
07 Dec 2022
Assessment year(s)
—
Outcome
Allowed
Case summary
In Veena Prafulla Velingkar v. Asst. Commissioner Of Income Tax,Circle 1(1) Panaji And Anr…, the High Court (2022) allowed the appeal. The decision went in favour of the assessee.
Issue: Whether such ground isto be ultimately considered and based thereon any relief is to be granted ornot can always be considered once the amendment is allowed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
Meena
IN THE HIGH COURT OF BOMBAY AT GOAMISC. CIVIL APPLICATION NO.377 OF 2022IN WRIT PETITION NO.489 OF 2022
VEENA PRAFULLA VELINGKAR
Versus
...Applicant
ASST. COMMISSIONER OF INCOME TAX,CIRCLE 1(1) PANAJI AND ANR… Respondents
AND
MISC. CIVIL APPLICATION NO.378 OF 2022IN WRIT PETITION NO.490 OF 2022
PRAFULLA VELINGKAR
Versus
...Applicant
ASST. COMMISSIONER OF INCOME TAX,CIRCLE 1(1) PANAJI AND ANR… Respondents
Mr. G. Panandikar, Advocate for the Applicants/Petitioners.
Ms. S. Linhares, Central Government Standing Counsel for theRespondents.
CORAM:M. S. SONAK & BHARAT P. DESHPANDE, JJ.
DATED: 7[th] December, 2022.
P.C.:
The petitioners seek leave to amend the petitions. Ms. Linharesopposes the grant of leave by submitting that ground should have beenraised before the Assessing Officer in the first instance.
2.At this stage, the petitioners only seek to amend the petitions byraising a ground based on the Law of Limitation. Whether such ground isto be ultimately considered and based thereon any relief is to be granted ornot can always be considered once the amendment is allowed.
3.Thus, leave is granted to amend the petitions by raising thisadditional ground. At the same time, leave is granted to the respondents tofile an additional response to the amended petitions.
4.Mr. Panandikar states that the amendment will be carried out in thisweek itself and a copy will also be furnished in this week itself without fail.Now that the petitioners are protected by an interim relief. Mr. Panandikarstates that in case no amendment is carried out within this week or nocopies are furnished within this week, then, the liberty can stand revoked.
5.Ms. Linhares states that a reply will be filed within two weeks andeven a copy will be furnished to the learned Counsel for the petitioners.
6.Misc. Civil Applications stand disposed of.
BHARAT P. DESHPANDE, J
MEENA Digitally signed by MEENA VISHAL BHOIR VISHAL BHOIRDate: 2022.12.08 14:36:31 +05'30'
M. S. SONAK, J
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