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

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WP/99/2026HC BombayHCBM05001897202527 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 in these writ petitions have been dropped. Consequently, on instructions, the learned counsel for the Petitioner sought leave of the Court to withdraw the matters. The Court, in view of this submission and the request for withdrawal, passed an order. The operative direction was that the petitions stand dismissed as withdrawn. No decision was made on the merits of any substantive issue related to income tax law, as the petitions were withdrawn by the petitioners themselves.

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 petitions were filed in 2025 and 2026. The specific assessment years and the exact nature of the ITAT proceedings under challenge are not detailed in this excerpt. The procedural history relevant to this specific order is that the petitioners' counsel informed the court that the proceedings under challenge have been dropped by the revenue.

What were the issues?

The primary issue before the High Court was whether the writ petitions should be allowed to be withdrawn. The petitioners' counsel, on instructions, sought leave to withdraw the matters. The revenue did not appear to contest the withdrawal. No specific questions of law or fact were framed for the Tribunal's decision as the matter was disposed of on a procedural point. The core of the matter was the petitioners' request to withdraw their petitions due to the revenue dropping the proceedings against them. The judgment does not record any arguments from the revenue regarding the withdrawal.

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