Case Law › High Court › Wp/616/2006 Of Goa Minerals Pvt. Ltd v....

Wp/616/2006 Of Goa Minerals Pvt. Ltd v. Asstt. Commissioner Of Income Tax (Assessing Officer) And Anr

High Court 11 Apr 2017 In favour of: Revenue

Forum / Bench

High Court · hcbgoa

Parties

Date of order

11 Apr 2017

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Wp/616/2006 Of Goa Minerals Pvt. Ltd v. Asstt. Commissioner Of Income Tax (Assessing Officer) And Anr, the High Court (2017) dismissed the appeal. The decision went in favour of the Revenue.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NOS. 559 OF 2004 & 48, 49, 613 & 616 OF 2006 WRIT PETITION NO.559 OF 2004 Goa Minerals Pvt. Ltd.,a Company incorporated under the Companies Act, 1956 having itsregistered Office at Salgaocar House,Off. F. L. Gomes Road,Vasco-da-Gama, Goathrough its Company SecretaryMr. H. G. Shenoy. ….Petitioner V e r s u s 1. Asst. Commissioner of Income Tax,( Assessing Officer )Circle 2, Margao Goa.2. Joint Commissioner of Income Tax, Margao Range, Margao Goa. 3. The Commissioner of Income Tax,having his office at Ayakar Bhavan,Patto, Panaji Goa. having his office at Ayakar Bhavan,Patto, Panaji Goa. 4. Union of India,through the Secretary,Ministry of Finance,Revenue Department,North BlockLok Nayak Bhavan,New Delhi. …..Respondents WRIT PETITION NOS. 48 & 49 OF 2006 Goa Minerals Pvt. Ltd.,a Company incorporated under the Companies Act, 1956 having itsregistered Office at Salgaocar House,Off. Francisco Luis Gomes Road,Vasco-da-Gama, Goathrough its Company SecretaryMr. H. G. Shenoy. ….Petitioner V e r s u s 1. Asst. Commissioner of Income Tax,( Assessing Officer )Circle 2, Margao Goa. 2. Joint Commissioner of Income Tax, Margao Range, Margao Goa. Margao Range, Margao Goa. 3. The Commissioner of Income Tax,having his office at Ayakar Bhavan,Patto, Panaji Goa. having his office at Ayakar Bhavan,Patto, Panaji Goa. 4. Union of India,through the Secretary,Ministry of Finance,Revenue Department,North BlockLok Nayak Bhavan,New Delhi. …..Respondents :3: WITH WRIT PETITION NO. 613 OF 2006 Goa Minerals Pvt. Ltd.,a Company incorporated under the Companies Act, 1956 having itsregistered Office at Salgaocar House,Off. Francisco Luis Gomes Road,Vasco-da-Gama, Goathrough its Company SecretaryMr. H. G. Shenoy. ….Petitioner V e r s u s 1. Asst. Commissioner of Income Tax, ( Assessing Officer )Circle 2, Margao Goa. 2. Addl. Commissioner of Income Tax,Margao Range,Margao Goa. 3. Union of India, through the Secretary,Ministry of Finance,Revenue Department,North Block,Lok Nayak Bhavan,New Delhi ….Respondents WITH WRIT PETITION NO.616 OF 2006 Goa Minerals Pvt. Ltd.,a Company incorporated under the Companies Act, 1956 having itsregistered Office at Salgaocar House,Off. Francisco Luis Gomes Road,Vasco-da-Gama, Goathrough its Company SecretaryMr. H. G. Shenoy. ….Petitioner V e r s u s 1. Asst. Commissioner of Income Tax,( Assessing Officer )Circle 2, Margao Goa. 2. Union of India, through the Secretary,Ministry of Finance,Revenue Department,North BlockLok Nayak Bhavan,New Delhi.…..Respondents Mr. P. J. Pardiwalla, Senior Advocate with Mr. A. F. Diniz, Advocate forthe petitioner. Ms. A. Razaq, Advocate for the respondents. -Coram: F. M. REIS & NUTAN D. SARDESSAI, JJ. Date:- 11th April, 2017 ORAL JUDGMENT( Per F. M. Reis, J ) After hearing the matter for some time, we find that it cannot be disputed that in view of the disposal of Tax AppealNos.26 of 2009 and 1 of 2010 which came to be dismissed, theimpugned orders in the above writ petitions would no longersurvive and deserve to be quashed and set aside. The learnedcounsel appearing for the respondents did not raise any other contention to sustain the impugned orders as such orders were based on the orders which were the subject matter of the TaxAppeals filed by the respondents. Hence, the impugned ordersdated 24.03.2004, 23.03.2005 and 23.03.2006 are quashed and setaside. Rule is made absolute. The petitions stand disposed ofaccordingly. NUTAN D. SARDESSAI, J. F. M. REIS, J. at*

Facing a similar income-tax issue?

Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.

✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA

This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.

Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.