GOA ELCTRIC STORE, THR. ITS PARTNER MOHAMMAD ALTAF SHAIKH vs. INCOME TAX OFFICER WARD -1(1) PANAJI AND 3 ORS

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WP/82/2026HC BombayHCBM05001423202527 April 2026Author: HON'BLE SHRI JUSTICE VALMIKI MENEZES,HON'BLE SHRI JUSTICE AMIT S. JAMSANDEKAR4 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission by the learned advocate for the petitioners that the proceedings under challenge had been dropped. Consequently, on instructions from the petitioners, their counsel sought leave to withdraw the matters. The Court, accepting this request, passed an order dismissing the petitions as withdrawn. No decision was made on the merits of the original proceedings or the grounds on which the writ petitions were filed, as the matter was disposed of based on the withdrawal.

What were the facts?

The judgment concerns multiple writ petitions filed before the High Court of Bombay at Goa. The petitioners include Pravin Bhati, Kamlesh Kumar Devasi, Goa Electric Store, and Amar Electricals and Electronics. They are challenging proceedings initiated by the Income Tax Officer, Ward-1(1), Panaji, and other respondents. The specific assessment years and the nature of the proceedings are not detailed in the provided text. The procedural history indicates that the petitioners are seeking relief from the High Court.

What were the issues?

The primary issue before the High Court was whether the proceedings under challenge by the petitioners had been dropped by the Income Tax Department. The petitioners' counsel submitted that these proceedings had indeed been dropped. Based on this submission, the petitioners sought leave to withdraw their petitions. The revenue's arguments or stance on whether the proceedings were dropped are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

3,4,6 to 11 siddhi

IN THE HIGH COURT OF BOMBAY AT GOA

WRIT PETITION NO.217 OF 2025 WITH WRIT PETITION NO.222 OF 2025 WITH WRIT PETITION NO.49 OF 2026 WITH WRIT PETITION NO.81 OF 2026 WITH WRIT PETITION NO.82 OF 2026 WITH WRIT PETITION NO.83 OF 2026 WITH WRIT PETITION NO.99 OF 2026 WITH WRIT PETITION NO.115 OF 2026

WRIT PETITION NO.217 OF 2025 PRAVIN BHATI

... PETITIONER Versus INCOME TAX OFFICER, WARD-1(1) PANAJI AND 3 ORS. ... RESPONDENTS

WITH WRIT PETITION NO.222 OF 2025 KAMLESH KUMAR DEVASI

... PETITIONER Versus INCOME TAX OFFICER, WARD-1(1) PANAJI AND 3 ORS. ... RESPONDENTS

WITH 2026:BHC-GOA:922-DB

3,4,6 to 11 WRIT PETITION NO.49 OF 2026 KAMLESH KUMAR DEVASI

... PETITIONER Versus INCOME TAX OFFICER, WARD-1(1) PANAJI AND 3 ORS. ... RESPONDENTS

WITH WRIT PETITION NO.81 OF 2026 GOA ELECTRIC STORE, THR. ITS PARTNER

... PETITIONER Versus INCOME TAX OFFICER, WARD-1(1) PANAJI AND 3 ORS. ... RESPONDENTS

WITH WRIT PETITION NO.82 OF 2026 GOA ELECTRIC STORE, THR. ITS PARTNER

... PETITIONER Versus INCOME TAX OFFICER, WARD-1(1) PANAJI AND 3 ORS. ... RESPONDENTS

WITH WRIT PETITION NO.83 OF 2026 GOA ELECTRIC STORE, THR. ITS PARTNER

... PETITIONER Versus INCOME TAX OFFICER, WARD-1(1) PANAJI AND 3 ORS. ... RESPONDENTS

WITH WRIT PETITION NO.99 OF 2026 AMAR ELECTRICALS AND 3,4,6 to 11 ELCTRONICS, THR. ITS PARTNER

... PETITIONER Versus INCOME TAX OFFICER, WARD-1(1) PANAJI AND 3 ORS. ... RESPONDENTS

WITH WRIT PETITION NO.115 OF 2026 AMAR ELECTRICALS AND ELCTRONICS, THR. ITS PARTNER

... PETITIONER Versus INCOME TAX OFFICER, WARD-1(1) PANAJI AND 3 ORS. ... RESPONDENTS

Ms. Pranaya Ramesh (Through V.C.) and Mr. Sahil Sardessai, Advocates for the Petitioner. Ms. Susan Linhares, Standing Counsel for the Central Government, for the Income Tax Department-Respondent Nos. 1 and 2. Mr. Raviraj Chodankar, Standing Counsel for the Central Government, for the Union of India-Respondent No. 3 in Writ Petition No.99/2026 and Writ Petition No. 115/2026. CORAM:- VALMIKI MENEZES & AMIT S. JAMSANDEKAR, JJ. DATED :- 27th April, 2026 P.C.

1.

Learned advocate for the Petitioner submits that the proceedings under challenge in these petitions have now been dropped.

3,4,6 to 11 2. In this view of the matter, on instructions, learned counsel for the Petitioner seeks leave of the Court to withdraw the matter

3.

Petitions stand dismissed as withdrawn.

AMIT S. JAMSANDEKAR, J. VALMIKI MENEZES, J. Signed by: SHAKUNTALA ZALMI Designation: Personal Assistant Date: 28/04/2026 15:18:15

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