Entertainment Society Of Goa v. Commissioner Of Income Tax

1 TXA No.15 of 2013 dtd. 04.02.2020 Suchitra

IN THE HIGH COURT OF BOMBAY AT GOA

TAX APPEAL NO.15 OF 2013 ENTERTAINMENT SOCIETY OF GOA, Old GMC Complex, D.B. Marg, Campal, Panaji, Goa.

.... Appellant

Versus

Commissioner of Income Tax, Aayakar Bhavan, Patto Plaza, Panaji, Goa-403001.

.... Respondents Mr. Gaurang D. Panandiker, Advocate for the Appellant. Mr. Tulajappa Kalburgi, Junior Standing Counsel for the Respondents. Coram:- M.S. SONAK & SMT. M. S. JAWALKER, JJ.

Date:- 4 th February, 2020 ORAL JUDGMENT (Per M. S. Sonak, J.) The learned counsel for the parties state that there is no objection for this Bench to take up this appeal. 2.

Heard Mr. Gaurang Panandiker for the appellant and Mr.

2 TXA No.15 of 2013 dtd. 04.02.2020 Tulajappa Kalburgi, learned Junior Standing Counsel for the respondents.

3.

The learned counsel for the parties agree that the issue raised in this appeal is covered by the Judgment and Order just pronounced by us in Tax Appeal No.2 of 2013.

4.

Accordingly, for the reasons set out in our Judgment and Order while disposing Tax Appeal No.2 of 2013, we allow this appeal as well and set aside the impugned orders made by the CIT and ITAT and order the restoration of the registration of the appellant. 5.

In the facts and circumstances of the present case, there shall be no order as to costs.

SMT. M. S. JAWALKAR, J.

M. S. SONAK, J.

ss