The Principal Commissioner Of Income Tax, Panaji., v. The Goa State Co-Operative Housing Finance And Federation Ltd.,

1 txa8/2009 & connected matters dt.4.10.18 IN THE HIGH COURT OF BOMBAY AT GOA TAX APPEAL NO.8 OF 2009 The Commissioner of Income Tax ...

Appellant.

Versus

Barton Firtop Engg. (India) Pvt. Ltd.

... Respondent Ms. Vinita Palyekar, Advocate for the Respondent. Tax Appeal No.9/2009 Ms. Vinita Palyekar, Advocate for the Respondent. Tax Appeal No.24/2010 Tax Appeal No.17/2017 Mr. S.R.Rivankar with Mr. Rama Rivankar, Advocates for the Tax Appeal No.1/2018 Mr. S.R.Rivankar with Mr. Rama Rivankar, Advocates for the Tax Appeal No.2/2018

2 txa8/2009 & connected matters dt.4.10.18 Mr. S Redkar, Advocate for the Respondent.

Tax Appeal No.5/2018 Mr. S.R.Rivankar with Mr. Rama Rivankar, Advocates for the Tax Appeal No.6/2018 Mr. S.R.Rivankar with Mr. Rama Rivankar, Advocates for the Tax Appeal No.10/2018 Mr. S.R.Rivankar with Mr. Rama Rivankar, Advocates for the Tax Appeal No.11/2018 Mr. S.R.Rivankar with Mr. Rama Rivankar, Advocates for the Tax Appeal No.71/2017 Mr. S.R.Rivankar with Mr. Rama Rivankar, Advocates for the Tax Appeal No.110/2017 Mr. S.R.Rivankar with Mr. Rama Rivankar, Advocates for the

3 txa8/2009 & connected matters dt.4.10.18 Tax Appeal No.111/2017 Tax Appeal No.112/2017 Mr.S.R.Rivankar with Mr. Rama Rivankar, Advocates for the Tax Appeal No.49/2018 Mr. Gurang D.Panandikar, Advocate for the Respondent. Tax Appeal No.50/2018 Mr. Gurang D.Panandikar, Advocate for the Respondent. Tax Appeal No.51/2018 Mr. Gurang D.Panandikar, Advocate for the Respondent. Tax Appeal No.53/2018 Mr. Gurang D.Panandikar, Advocate for the Respondent. Tax Appeal No.54/2018 Mr. Gurang D.Panandikar, Advocate for the Respondent. Coram : N.M. Jamdar & Prithviraj K. Chavan, JJ.

Date : 4 October 2018.

4 txa8/2009 & connected matters dt.4.10.18 P.C.:

The learned Standing Counsel appearing for the Appellant states that the effect of the CBDT Circular dated 11 July 2018 has been examined in respect of these Appeals wherein the tax effect is below the stipulated limit. The learned Standing Counsel states that instructions have been received from the Appellant to withdraw the Appeals, in view of the Circular. The learned Standing Counsel states that a Public Interest Litigation is pending in the Apex Court challenging the Circular dated 11 July 2018 and the withdrawal be made, subject to the outcome of the Petition. Accordingly, the Appeals are disposed of as withdrawn, subject to the above.

Prithviraj K. Chavan, J. N.M. Jamdar, J.