Sunita Purushottam Virgincar, Rep. By Poa, Vissu P. Virgincar v. Income Tax Officer, Ward 4, Margao And 2 ORS
2024:BHC-GOA:1086-DB Niti
IN THE HIGH COURT OF BOMBAY AT GOA
WRIT PETITION NO.496 OF 2023
1. SMT. SUNITA PURUSHOTTAM VIRGINCAR, (since deceased, through LRs) Indian National, about 85 years of age, r/o. Jose Inacio Loyola Road, Margao - Goa 403601.
PAN: ABAPV7967Q, Duly represented by her lawful Power of Attorney, Shri. Vissu Purshottam Virgincar, about 57 years of age, Indian National, s/o. Smt. Sunita Purshottam Virgincar, r/o. Jose Inacio Loyola Road, Margao - Goa 403601, duly authorized by the Petitioner herein vide the Power of Attorney dated 10.08.2021.
1a. MR. VISSU VIRGINCAR, son of late Mrs. Sunita Virgincar, aged about 61 years, married, Indian National, businessman;
1b. MRS. LINDA VIRGINCAR, wife of Mr. Vissu Virgincar, aged about 57 years, married, Indian National, housewife.
Both residents of H No 478, Near Maruti Mandir, Layamati Davorlim, Navelim Salcete South Goa 403801.
1c. MRS. GOPIKA SHEKHAR ΡΟΥ RAITURCAR, daughter of Late Mrs. Sunita Virgincar, aged about 62 years, married, Indian National, housewife and her husband;
1d. MR. SHEKHAR POΥ RAITURCAR, son of Mr. Govind Poy Raiturcar, aged 65 years, married Indian National, Both Residents of A 406 4th Floor Tridentia Panache Near Chinmay Mission, Landmark Gogol Margao 403601.
le. MRS. SEEMA GAURISH NAIK, daughter of Late Mrs.
Sunita Virgincar, aged about 58 years, married, Indian National, housewife and her husband;
1f. MR. GAURISH ANANTA ΝΑȤȥ, son of Mr. Ananta Naik, aged about 62 years, married Indian National, Both Residents of resident of C/o Kitchen Love, Ground Floor Apartment, Behind Loyala High School, Comba Margao - Goa.
... PETITIONERS
Versus
1. INCOME-TAX OFFICER, WARD 4, MARGAO,
Having his office at Blessing Pioneer Complex, Old Market, Opp. District Court, Margao - Goa 403601.
2. ADDITIONAL/ JOINT/ DEPUTY ASSISTANT/ COMMISSIONER OF INCOMETAX, National Faceless Assessment Centre/ National e-Assessment Centre, New Delhi.
3. PRINCIPAL COMMISSIONER OF INCOME TAX, Having his office at Aayakar Bhavan, Plot No.5, EDC Complex, Patto Plaza, Panaji, Goa - 403 001.
... RESPONDENTS Mr Rahul Sarda (through V.C.) with Mr Gaurang Panandikar and Ms E. Dukle, Advocates for the Petitioner. Ms Susan Linhares, Standing Counsel for the Respondents.
CORAM:
M. S. KARNIK & VALMIKI MENEZES, JJ.
Reserved on:
Pronounced on:
27th JUNE 2024 4th JULY 2024 JUDGMENT : (Per M.S. Karnik, J.) 1.
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₹ ₹ ₹ ₹ 5.
₹ ₹ ₹ ₹
6.
7.
₹ ₹ ₹16,54,200/- ₹2,78,52,800/- ₹3,59,50,000/- ₹64,43,000/-
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9.
₹3,59,50,000/- ₹
10.
₹ 11.
1 (2015) 375 ITR 308 (Bom.) 2 (2019) 411 ITR 207 (Bom.) 3 WP No.1145 of 2017 decided on 06.10.2021
12.
13.
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₹ 15.
₹ ₹
₹ ₹ 16.
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21.
VALMIKI MENEZES, J.
M. S. KARNIK, J.
Signed by: NITI KISHOR HALDANKAR Designation: Private Secretary Date: 11/07/2024 11:01:02