Bombay High CourtWP/192/2025disposed of

Vassudeva Dempo Family Private Trust Thr. Constituted Attorney Sharmila Sandeep Prabhu v. The Centralized Processing Centre, Income Tax Dept. Thr. Deputy Director Of Income Tax And 3 ORS

2026-02-10Hon'Ble Shri Justice Valmiki Menezes , Hon'Ble Shri Justice Amit S. Jamsandekar2 pages

WP 192 of 2025 vinita

IN THE HIGH COURT OF BOMBAY AT GOA

WRIT PETITION NO.192 OF 2025 VASSUDEVA DEMPO FAMILY PRIVATE TRUST THR. CONSTITUTED ATTORNEY SHARMILA SANDEEP PRABHU ... PETITIONER

Versus

THE CENTRALIZED PROCESSING CENTRE, INCOME TAX DEPT. THR. DEPUTY DIRECTOR OF INCOME TAX AND 3 ORS ... RESPONDENTS Mr. Rohan Deshpande with Mr. Aniket Prabhu, Advocates for the Petitioner.

Ms. Susan Linhares, Standing Counsel for the Respondents. CORAM:- SUMAN SHYAM & AMIT S. JAMSANDEKAR, JJ.

DATED :- 10th February, 2026 P.C.

Learned Counsel for the Petitioner prays for and is granted leave to file appropriate application under Section 139(9) of the Income Tax Act, 1961 (as amended) before Respondent No.3 i.e. the Jurisdictional Assessing Officer in charge, along with a tax audit report under Section 44 (A) and (B) of the said Act, so as to demonstrate that the Petitioner firm is not engaged in any business activity.

2. Notwithstanding the pendency of the present petition, it shall be open for the Assessing Officer to consider and decide the application, 10th February, 2026

WP 192 of 2025 if any, filed by the Assessee, in accordance with law and on its own merits.

3. Stand over to 24.3.2026.

AMIT S. JAMSANDEKAR, J.

SUMAN SHYAM, J.

Signed by: VINITA VIKAS NAIK Designation: Private Secretary Date: 16/02/2026 16:50:56 10th February, 2026