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

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WP/81/2026HC BombayHCBM05001426202527 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 petitioners that the proceedings under challenge in the writ petitions had been dropped. Consequently, on instructions from the petitioners, their counsel sought leave to withdraw the matters. The Court, in view of the submission that the proceedings were dropped and the request for withdrawal, passed an order dismissing the petitions as withdrawn. No decision was made on the merits of any income tax issue, as the petitions were disposed of on the procedural ground of withdrawal. The operative direction was to dismiss the petitions.

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 writ petitions were filed in various years, including 2025 and 2026. The specific assessment years and the nature of the income tax proceedings under challenge are not detailed in the provided text. The procedural history indicates that the matters have reached the High Court.

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 revenue. The petitioners, through their learned advocate, submitted that the proceedings under challenge have indeed been dropped. Based on this submission, the petitioners sought leave of the Court to withdraw the matters. The revenue, represented by Standing Counsel, did not appear to contest this submission or oppose the withdrawal. No specific legal questions or arguments regarding the merits of the income tax proceedings were raised or decided by the Court, as the petitions were withdrawn.

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