KAMLESH KUMAR DEVASI vs. INCOME TAX OFFICER, WARD-1(1) PANAJI AND 3 ORS

PDF · subscribers

WP/49/2026HC BombayHCBM05001419202527 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 did not delve into the merits of any substantive issue concerning the income tax proceedings. Instead, the learned advocate for the petitioners, on instructions, informed the Court that the proceedings under challenge had been dropped by the Income Tax Department. Consequently, the advocate sought leave to withdraw the petitions. The Court, accepting this submission, passed an order dismissing the petitions as withdrawn. No finding was reached on the validity or otherwise of the original income tax proceedings, nor was any principle established for future citation. The operative direction was solely to dismiss the petitions as withdrawn.

What were the facts?

These consolidated writ petitions were filed by various petitioners including Pravin Bhati, Kamlesh Kumar Devasi, Goa Electric Store, and Amar Electricals and Electronics. The petitions challenged proceedings initiated by the Income Tax Officer, Ward-1(1), Panaji, and other respondents. The specific assessment years and the nature of the proceedings under challenge are not detailed in the provided text. The procedural history indicates that the petitioners approached the High Court of Bombay at Goa seeking relief against these income tax proceedings. The matters were listed for hearing before a Division Bench of the High Court.

What were the issues?

The primary issue before the High Court was whether the proceedings initiated by the Income Tax Department against the petitioners were valid and sustainable. However, the judgment does not record specific questions of law or fact that the court was asked to decide. The arguments presented by each side are also not detailed in the provided text. The judgment only records a submission made by the learned advocate for the petitioners regarding the status of the proceedings under challenge.

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