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Vednanta Ltd. (Formerly Known As Sesa ... vs The Assistant Commissioner Of Income ...
2024 Latest Caselaw 26128 Bom

Citation : 2024 Latest Caselaw 26128 Bom
Judgement Date : 3 October, 2024

Bombay High Court

Vednanta Ltd. (Formerly Known As Sesa ... vs The Assistant Commissioner Of Income ... on 3 October, 2024

Author: M.S. Karnik

Bench: M. S. Karnik

2024:BHC-GOA:1732-DB                          WP-198 & 199-2016
2024:BHC-GOA:1732-DB




                Niti

                        IN THE HIGH COURT OF BOMBAY AT GOA

                         WRIT PETITION NOS.198 AND 199 OF 2016

                  Vedanta Ltd. (Formerly known
                  as Sesa Sterlite Limited/Sesa
                  Goa Limited), Sesa Ghor, 20
                  EDC Complex, Patto, Panjim,
                  Goa 403001.                               ... PETITIONER

                              Versus

                  1. The Assistant Commissioner
                  of Income-tax, Circle 1 (1)
                  having his office at Aaykar
                  Bhavan, Panaji, Goa 403001.

                  2. The Commissioner of
                  Income-tax, having his office at
                  Patto, Aaykar Bhavan, Panaji
                  Goa 403001.

                  3. The Union of India,
                  Through the Ministry of
                  Finance, North Block, New
                  Delhi 110001.                              ... RESPONDENTS

                  Mr Percy Pardiwala, Senior Advocate with Mr Pranav Kakodkar,
                  Advocate for the Petitioner.
                  Ms Susan Linhares, Standing Counsel with Ms Epsy Fernandes,
                  Advocate for the Respondent Nos.1 and 2.

                                         CORAM:             M. S. KARNIK &
                                                            VALMIKI MENEZES, JJ.


                                                        1   28




               ::: Uploaded on - 11/10/2024                       ::: Downloaded on - 13/10/2024 07:12:48 :::
                                WP-198 & 199-2016




                          Reserved on :  19th SEPTEMBER 2024
                          Pronounced on: 3rd OCTOBER 2024

      JUDGMENT :

(Per M.S. Karnik, J.)

1.

2.

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3.

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6.

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8.

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10.

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11.

12.

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13.

14.

(1981) 1 SCC 653 9 28

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15.

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17.

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19.

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20.

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417 ITR 774

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22.

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162 Taxmann 238 24 28

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384 ITR 113 25 28

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υ

45 Taxmasnn 546

16 Taxmann 250

106 Taxmann 312

286 ITR 618

117 Taxmann 825

439 ITR 323

41 Taxmann 183 26 28

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23.

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24.

VALMIKI MENEZES, J. M. S. KARNIK, J.

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