AMAR ELECRICALS AND ELCTRONICS, THR. ITS PARTNER vs. INCOME TAX OFFICER, WARD-1(1), PANAJI AND 3 ORS

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WP/115/2026HC BombayHCBM05001885202527 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 Petitioner that the proceedings under challenge had been dropped. Consequently, on instructions, the learned counsel for the Petitioner sought leave to withdraw the writ petitions. The Court, in light of this development, passed an order dismissing the petitions as withdrawn. No decision was rendered on the merits of any income tax assessment or dispute, as the petitions were disposed of based on the withdrawal by the petitioners.

What were the facts?

These are 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 under challenge are not detailed in the provided text. The procedural history indicates that the petitioners have approached the High Court via writ petitions.

What were the issues?

The primary issue before the High Court was the status of the proceedings that were under challenge in the writ petitions. The learned advocate for the Petitioner submitted that the proceedings under challenge have now been dropped. Based on this submission, the learned counsel for the Petitioner sought leave to withdraw the matter. The court was therefore not called upon to decide any substantive question of law or fact concerning the income tax proceedings themselves, but rather to consider the consequence of the proceedings being dropped and the petitioner's request to withdraw.

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3,4,6 to 11 siddhi

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