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2024 Supreme(Bom) 593

B. P. DESHPANDE, VALMIKI SA MENEZES
Sociedade De Fomento Industrial Pvt Ltd – Appellant
Versus
Assistant Commissioner of Income Tax – Respondent


Advocates appeared:
P.Pardiwala, Advocate, A.D.Bhobe, Advocate, A.Razaq, Advocate, S.S.Kantak, Advocate, P.Rao, Advocate, P.Talaulikar, Advocate, K.Ceasar Simoes, Advocate, R.Vazarkar, Advocate, N.Kholkar, Advocate, A.Parrikar, Advocate, S.Linhare, Advocate, E.Fernandes, Advocate

JUDGMENT/ORDER

BHARAT P. DESHPANDE, J. - Both these petitions were earlier part of the group of matters in which leading matter was Writ Petition No.141 of 2015. Said group along with present petitions were heard by the Coordinate Bench of this Court. While disposing of some of the petitions, Coordinate Bench of this Court (S. C. Gupte and Nutan D. Sardessai, JJ) vide order dtd. 9/7/2019, detagged the present petitions since some additional grounds were involved than the one which were decided by order dtd. 19/7/2019. Paragraph 28 of the order dtd. 9/7/2019 while deciding the group of petitions reads thus:-

    "28. The following petitions, Writ Petition Nos.141 and 233 of 2015, 198, 199, 262, 264, 265, 271, 272, 879, 880, 881, 882, 883 of 2016 are all petitions where reopening notices contained additional reasons involving issue under Sec. 10B of the Act or Sec. 14A of the Act or commission paid to foreign agents or other reasons. These petitions deserve to be detagged from the group of petitions to be disposed of by this order."

2. Accordingly, present petitions along with others were listed together. However, present two petitions were finally heard. Learned counsel for respective part

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