The Commissioner Of Income Tax, Panaji-Goa. v. Maria Benedrina Menezes E Valladares

1 txa15-11-16-08-18 Santosh IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO. 15 OF 2011 The Commissioner of Income Tax, Panaji.

....... Appellant.

Versus

Maria Benedrina Menezes e Valadares. ........ Respondent. Ms. Amira Abdul Razaq, Standing Counsel for the Appellant. Mr. S. R. Rivankar with Mr. Rama Rivankar, Advocate for the Respondent.

Coram : Shantanu S. Kemkar & N.M. Jamdar, JJ.

Date : 16 August 2018.

P.C.:

The learned Counsel for the Appellant, on written instructions dated 10 August 2018 received from the Appellant and in view of the Circular No.3/2018 dated 11 July 2018, as the tax effect in this Appeal is below 50.00 lakhs, seeks leave to withdraw ₹ this Appeal.

The prayer is accepted.

2.

The Appeal is dismissed as withdrawn. However, it is observed that in case the Circular No.3/2018 dated 11 July 2018 which is subject matter of challenge before the Supreme Court in

2 txa15-11-16-08-18 Public Interest Litigation (PIL) in Writ Petition (Civil) No.851 of 2018 is set aside, it will be open for the Revenue to seek revival of this Appeal.

N.M. Jamdar, J.

Shantanu S. Kemkar, J.