Vedanta Ldt. (Formerly Known As Sesa ... vs The Assistant Commissioner Of Income ...
2024 Latest Caselaw 26129 Bom

Bombay High Court

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

Author: M.S. Karnik

Bench: M. S. Karnik

                                         WP-198 & 199-2016
2024:BHC-GOA:1733-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
                         WP-198 & 199-2016




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

     JUDGMENT :

(Per M.S. Karnik, J.)

1.

2.

2 28 WP-198 & 199-2016

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417 ITR 774

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162 Taxmann 238 24 28 WP-198 & 199-2016

384 ITR 113 25 28 WP-198 & 199-2016

υ

45 Taxmasnn 546

16 Taxmann 250

106 Taxmann 312

286 ITR 618

117 Taxmann 825

439 ITR 323

41 Taxmann 183 26 28 WP-198 & 199-2016

23.

27 28 WP-198 & 199-2016

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

Signed by: NITI KISHOR HALDANKAR 28 28 Designation: Private Secretary Date: 11/10/2024 19:04:09