GOA MINERALS PVT.LTD.,THROU'ITS COMPANY SECRETARY vs. ASSTT.COMMISSIONER OF INCOME-TAX(ASSESSING OFFICER

WP/559/2004HC BombayHCBM05000254200411 April 2017Bench: F. M. REIS,HON'BLE KUM. JUSTICE NUTAN D. SARDESSAI5 pages

AI SummaryRemanded

What did the High Court hold?

The High Court held that in view of the dismissal of Tax Appeal Nos. 26 of 2009 and 1 of 2010, the impugned orders in the writ petitions would no longer survive. The Court reasoned that the impugned orders were predicated on the orders that were the subject of the dismissed appeals. Since the respondents did not present any arguments to support the impugned orders, the Court found no basis to sustain them. Consequently, the impugned orders dated 24.03.2004, 23.03.2005, and 23.03.2006 were quashed and set aside. The Rule was made absolute, and the petitions were disposed of accordingly. No issue was expressly left undecided.

What were the facts?

The petitioner, Goa Minerals Pvt. Ltd., filed multiple writ petitions (WP Nos. 559 of 2004, 48, 49, 613, and 616 of 2006) before the High Court of Bombay at Goa. The respondents were various income tax authorities, including the Assistant Commissioner of Income Tax, Joint Commissioner of Income Tax, and the Commissioner of Income Tax, along with the Union of India. The petitions challenged certain orders passed by these authorities. The High Court noted that two Tax Appeals (Nos. 26 of 2009 and 1 of 2010), filed by the respondents, had been dismissed. The impugned orders in the writ petitions were based on the orders that were the subject matter of these dismissed Tax Appeals.

What were the issues?

1. Whether the impugned orders dated 24.03.2004, 23.03.2005, and 23.03.2006, which were the subject matter of the writ petitions, survive in light of the dismissal of Tax Appeal Nos. 26 of 2009 and 1 of 2010 by the appellate authority? (Question of law) Assessee's contention: The petitioner argued that since the Tax Appeals filed by the respondents, which formed the basis for the impugned orders, were dismissed, the impugned orders themselves should be quashed and set aside. Revenue's contention: The respondents did not raise any contention to sustain the impugned orders, acknowledging that they were based on the orders that were the subject of the dismissed Tax Appeals.

AI-generated summary — verify with the full judgment below

:1: IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NOS. 559 OF 2004 & 48, 49, 613 & 616 OF 2006

WRIT PETITION NO.559 OF 2004 Goa Minerals Pvt. Ltd., a Company incorporated under the Companies Act, 1956 having its registered Office at Salgaocar House, Off. F. L. Gomes Road, Vasco-da-Gama, Goa through its Company Secretary Mr. H. G. Shenoy. …. Petitioner V e r s u s 1. Asst. Commissioner of Income Tax, ( Assessing Officer ) Circle 2, Margao Goa. 2. Joint Commissioner of Income Tax, Margao Range, Margao Goa. 3. The Commissioner of Income Tax, having his office at Ayakar Bhavan, Patto, Panaji Goa. 4. Union of India, through the Secretary, Ministry of Finance, Revenue Department, North Block Lok Nayak Bhavan, New Delhi. ….. Respondents

:2: WITH WRIT PETITION NOS. 48 & 49 OF 2006 Goa Minerals Pvt. Ltd., a Company incorporated under the Companies Act, 1956 having its registered Office at Salgaocar House, Off. Francisco Luis Gomes Road, Vasco-da-Gama, Goa through its Company Secretary Mr. H. G. Shenoy. …. Petitioner V e r s u s 1. Asst. Commissioner of Income Tax, ( Assessing Officer ) Circle 2, Margao Goa. 2. Joint Commissioner of Income Tax, Margao Range, Margao Goa. 3. The Commissioner of Income Tax, having his office at Ayakar Bhavan, Patto, Panaji Goa. 4. Union of India, through the Secretary, Ministry of Finance, Revenue Department, North Block Lok Nayak Bhavan, New Delhi. ….. Respondents

:3: WITH WRIT PETITION NO. 613 OF 2006 Goa Minerals Pvt. Ltd., a Company incorporated under the Companies Act, 1956 having its registered Office at Salgaocar House, Off. Francisco Luis Gomes Road, Vasco-da-Gama, Goa through its Company Secretary Mr. H. G. Shenoy. …. Petitioner V e r s u s 1. Asst. Commissioner of Income Tax, ( Assessing Officer ) Circle 2, Margao Goa. 2. Addl. Commissioner of Income Tax, Margao Range, Margao Goa. 3. Union of India, through the Secretary, Ministry of Finance, Revenue Department, North Block, Lok Nayak Bhavan, New Delhi …. Respondents WITH WRIT PETITION NO.616 OF 2006

Goa Minerals Pvt. Ltd., a Company incorporated under the Companies Act, 1956 having its registered Office at Salgaocar House, Off. Francisco Luis Gomes Road, Vasco-da-Gama, Goa through its Company Secretary Mr. H. G. Shenoy. …. Petitioner

:4: V e r s u s 1. Asst. Commissioner of Income Tax, ( Assessing Officer ) Circle 2, Margao Goa. 2. Union of India, through the Secretary, Ministry of Finance, Revenue Department, North Block Lok Nayak Bhavan, New Delhi. ….. Respondents Mr. P. J. Pardiwalla, Senior Advocate with Mr. A. F. Diniz, Advocate for the petitioner. Ms. A. Razaq, Advocate for the respondents. Coram:- F. M. REIS & NUTAN D. SARDESSAI, JJ. Date:- 11th April, 2017 ORAL JUDGMENT ( Per F. M. Reis, J ) After hearing the matter for some time, we find that it cannot be disputed that in view of the disposal of Tax Appeal Nos.26 of 2009 and 1 of 2010 which came to be dismissed, the impugned orders in the above writ petitions would no longer survive and deserve to be quashed and set aside. The learned counsel appearing for the respondents did not raise any other

:5: contention to sustain the impugned orders as such orders were based on the orders which were the subject matter of the Tax Appeals filed by the respondents. Hence, the impugned orders dated 24.03.2004, 23.03.2005 and 23.03.2006 are quashed and set aside. Rule is made absolute. The petitions stand disposed of accordingly. NUTAN D. SARDESSAI, J. F. M. REIS, J. at*

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