PRAVIN BHATI vs. INCOME TAX OFFICER, WARD-1(1) PANAJI AND 3 ORS

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WP/217/2025HC BombayHCBM05001417202527 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 made by the learned advocate for the Petitioner that the proceedings under challenge in the writ petitions had been dropped. Consequently, on instructions from the petitioner, the learned counsel sought leave of the Court to withdraw the matters. The Court accepted this submission and granted the leave. Therefore, the petitions were dismissed as withdrawn. No specific findings on the merits of any tax dispute were made, as the withdrawal was based on the cessation of the challenged proceedings. The operative direction was to dismiss the petitions as withdrawn.

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 ITAT proceedings under challenge are not detailed in the provided text. The procedural history indicates that the petitioners approached the High Court via writ petitions. The matter came up for hearing on April 27, 2026.

What were the issues?

The primary issue before the High Court was whether the proceedings under challenge in the writ petitions had been dropped by the Income Tax Department. The petitioner's counsel, on instructions, submitted that the proceedings have indeed been dropped. Based on this submission, the petitioner sought leave to withdraw the matters. The revenue's contentions are not recorded in the judgment, as the matter was disposed of based on the petitioner's submission and request to withdraw.

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