Sesa Sterlite Limited (Formerly Known ... vs The Assistant Commissioner Of ...
2024 Latest Caselaw 25368 Bom

Bombay High Court

Sesa Sterlite Limited (Formerly Known ... vs The Assistant Commissioner Of ... on 4 September, 2024

Author: M.S. Karnik

Bench: M. S. Karnik

2024:BHC-GOA:1558-DB                          WP-141-2015
2024:BHC-GOA:1558-DB




                Niti

                        IN THE HIGH COURT OF BOMBAY AT GOA

                                  WRIT PETITION NO.141 OF 2015

                  Sesa Sterlite Limited
                  (Formerly known as Sesa Goa
                  Limited), Sesa Ghor, 20 EDC
                  Complex, Patto, Panjim, Goa
                  403001, through its Power of
                  Attorney Shri Benicio Menezes
                  (Associate General Manager
                  Taxation).                                ... 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 No.1.


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                                  WP-141-2015




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

                          Reserved on:   27th AUGUST 2024
                          Pronounced on: 4th SEPTEMBER 2024

      JUDGMENT :

(Per M.S. Karnik, J.)

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1961 (41) ITR 191

1987 AIR SC 1897

417 ITR 774 32 42

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Corrections carried out as per order dated 19.01.2024 19.09.2024. Sd/-

PS

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162 Taxmann 238 39 42

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384 ITR 113

45 Taxmann 546

16 Taxmann 250

106 Taxmann 312

286 ITR 618

117 Taxmann 825

439 ITR 323

41 Taxmann 183 40 42

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

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