The Commissioner Of Income Tax v. Jude Sodder And ANR.,

1 Txa

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 Appeal no.143/2017, Tax Appeal no. 128/2017, Tax Appeal no.151/2017, Tax Appeal no.37/2018, Tax Appeal no.48/2017, Tax Appeal no. 134/2017, Tax Appeal no.115/2017, Tax Appeal no.114/2017, Tax Appeal no.116/2017, Tax Appeal no.140/2017, Tax Appeal no.141/2017, Tax Appeal no.117/2017, Tax Appeal no.31/2016,Tax Appeal no.15/2018, Tax Appeal no.136/2017, Tax Appeal no.139/2017 and Tax Appeal no.25/2018. TAX APPEAL NO. 63 OF 2016 THE PR. COMMISSIONER OF INCOME TAX, PANAJI. ... Appellant CHAITANYA HOMES AND PROPERTIES PVT. LTD. ... Respondent TAX APPEAL NO. 2 OF 2011 THE COMMISSIONER OF INCOME TAX, PANAJI-GOA. ... Appellant FRANCIS JOSE VALADARIES ... Respondent Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent.

2 Txa TAX APPEAL NO. 58 OF 2016 THE PR.COMMISSIONER OF INCOME TAX, PANAJI. ... Appellant GENO PHARMACEUTICALS LTD., ... Respondent TAX APPEAL NO. 36 OF 2015 THE COMMISSIONER OF INCOME TAX. ... Appellant GENO PHARMACEUTICALS LTD. ... Respondent TAX APPEAL NO. 1 OF 2013 THE COMMISSIONER OF INCOME TAX ... Appellant GREGORY AND NICHOLAS (THROUGH MD) ... Respondent Adv. Amira Abdul Razaq for the appellant.

TAX APPEAL NO. 50 OF 2008 THE COMMISSIONER OF INCOME TAX ... Appellant JUDE SODDER AND ANR., ... Respondents

3 Txa TAX APPEAL NO. 38 OF 2014 COMMISSIONER OF INCOME TAX ... Appellant MANITA GARG PRO. QUALITY STEELS ... Respondent TAX APPEAL NO. 138 OF 2017 INCOME TAX, PANAJI., ... Appellant THE GOA CUSTOMS AND CENTRAL EXCISE CO-OP. CREDIT SOCIETY LTD., .... Respondent TAX APPEAL NO. 143 OF 2017 INCOME TAX, PANAJI., ... Appellant THE GOA CUSTOMS AND CENTRAL EXCISE CO-OP. CREDIT SOCIETY LTD., ... Respondent TAX APPEAL NO. 128 OF 2017 INCOME TAX, PANAJI., ... Appellant GOA UNIVERSITY EMPLOYEES CO-OPERAVITS CREDIT SOCIETY LTD., ... Respondent

4 Txa Adv. Amira Abdul Razaq for the Appellant Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. TAX APPEAL NO. 151 OF 2017 INCOME TAX, PANAJI., ... Appellant MAHALSA URBAN COOPERATIVE CREDIT SOCIETY LTD., ... Respondent Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. TAX APPEAL NO. 37 OF 2018 INCOME TAX., ... Appellant THE MAHALASA URBAN COOPERATIVE CREDIT SOCIETY LTD., ... Respondent TAX APPEAL NO. 48 OF 2017 INCOME TAX, PANAJI., ... Appellant MES STAFF CO-OP. CREDIT SOCIETY LTD., ... Respondent TAX APPEAL NO. 134 OF 2017

5 Txa INCOME TAX, PANAJI., ... Appellant THE PARRA VERLACANCA URBAN COOPERATIVE CREDIT SOCIETY LTD., ... Respondent TAX APPEAL NO. 115 OF 2017 INCOME TAX, PANAJI., ... Appellant THE SESA GOA EMPLOYEES CO-OP.

CREDIT SOCIETY LTD., ..... Respondent Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. TAX APPEAL NO. 114 OF 2017 INCOME TAX, PANAJI., ... Appellant THE SESA GOA EMPLOYEES CO-OP.

CREDIT SOCIETY LTD., ... Respondent Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent TAX APPEAL NO. 116 OF 2017 INCOME TAX, PANAJI., ... Appellant THE SESA GOA EMPLOYEES CO-OP.

CREDIT SOCIETY LTD., ... Respondent

6 Txa Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. TAX APPEAL NO. 140 OF 2017 INCOME TAX, PANAJI., ... Appellant THE SANKHALI URBAN CO-OP. CREDIT SOCIETY LTD., ... Respondent Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. TAX APPEAL NO. 141 OF 2017 INCOME TAX, PANAJI., . .. Appellant THE SANKHALI URBAN CO-OP. CREDIT SOCIETY LTD., ... Respondent Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. TAX APPEAL NO. 117 OF 2017 INCOME TAX, PANAJI., ... Appellant THE SANKHALI URBAN CO-OP. CREDIT SOCIETY LTD., ... Respondent Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent TAX APPEAL NO. 31 OF 2016

7 Txa THR PR.COMMISSIONER OF INCOME TAX, THR. ASSIST. COMMISSIONER OF INCOME TAX, CIRCLE-1, MARGAO ... Appellant SANTAN FINANCERS AND REAL ESTATES PVT. LTD., ... Respondent Adv. A. Shirodkar holding for Adv. V. Menezes for the Respondent. TAX APPEAL NO. 15 OF 2018 INCOME TAX, PANAJI., ... Appellant THE SANKHALI URBAN CO-OP. CREDIT SOCIETY LTD., ... Respondent Adv. S. R. Rivankar with Adv. Rama Rivankar for Respondent. TAX APPEAL NO. 136 OF 2017 INCOME TAX, PANAJI., ... Appellant THE VAISHYA URBAN CO-OPERATIVE CREDIT SOCIETY LTD., ... Respondent Adv. S. Karpe with Adv. Ms. A Tirodkar for the Respondent. TAX APPEAL NO. 139 OF 2017 INCOME TAX, PANAJI., ... Appellant

8 Txa THE VAISHYA URBAN CO-OPERATIVE CREDIT SOCIETY LTD., ... Respondent Adv. S. Karpe with Adv. Ms. A Tirodkar for the Respondent. TAX APPEAL NO. 25 OF 2018 INCOME TAX, PANAJI., ... Appellant THE VIVIDHA URBAN COOPERTATIVE CREDIT SOCIETY., ..... Respondent 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 dated 10/8/2018 received from the appellant and in view of the Circular No.3/2018 dated 11/7/2018 as the tax effect in all these appeals is below Rs.50.00 lakhs seeks 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 dated 11/7/2018 which is subject matter of challenge before the Hon'ble Supreme

9 Txa Court in Public Interest Litigation (PIL) in Writ Petition no (Civil) No.851 of 2018 is set aside, it will be open for the revenue to seek revival of these appeals.

C. V. BHADANG, J. SHANTANU S. KEMKAR, J. ap/-