Goa Minerals Pvt.Ltd.,Throu'Its Company Secretary v. Asstt.Commissioner Of Income-Tax(Assessing Officer

:1:

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 Off. F. L. Gomes Road,

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.

4. Union of India,

:2:

WITH WRIT PETITION NOS. 48 & 49 OF 2006 Off. Francisco Luis Gomes Road,

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.

4. Union of India,

:3:

WITH WRIT PETITION NO. 613 OF 2006 Off. Francisco Luis Gomes Road,

2. Addl. Commissioner of Income Tax, Margao Range, Margao Goa.

3. Union of India, North Block, New Delhi WITH WRIT PETITION NO.616 OF 2006 Off. Francisco Luis Gomes Road,

:4:

2. Union of India, Mr. P. J. Pardiwalla, Senior Advocate with Mr. A. F. Diniz, Advocate for the 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 Appeal Nos.26 of 2009 and 1 of 2010 which came to be dismissed, the impugned orders in the above writ petitions would no longer survive and deserve to be quashed and set aside. The learned counsel appearing for the respondents did not raise any other

:5:

contention to sustain the impugned orders as such orders were based on the orders which were the subject matter of the Tax Appeals filed by the respondents. Hence, the impugned orders dated 24.03.2004, 23.03.2005 and 23.03.2006 are quashed and set aside. Rule is made absolute. The petitions stand disposed of accordingly.

NUTAN D. SARDESSAI, J.

F. M. REIS, J.

at*