TXA132-130-17.DOC

Santosh

IN THE HIGH COURT OF BOMBAY AT GOA

TAX APPEAL NO. 132 OF 2017

The Principal Commissioner of Income Tax,

having office at Aayakar Bhavan, Patto-Plaza,

Panaji, Goa.

…Appellant.

Versus

Deendayal Nagar Sahakari Pathsaunstha

Maryadit, Deendayal Bhavan, F 2, Town

Center, Bicholim, Goa.

…Respondent.

Ms. Amira Abdul Razaq, Central Govt. Standing Counsel for

the appellant.

Mr. Somnath Karpe, Advocate for the respondent.

WITH

TAX APPEAL NO. 130 OF 2017

The Principal Commissioner of Income Tax,

having office at Aayakar Bhavan, Patto-Plaza,

Panaji, Goa.

…Appellant.

Versus

The Shiroda Urban Co-operative Credit

Society Ltd., Panchayat Building, Shiroda,

Ponda, Goa

…Respondent.

Ms. Amira Abdul Razaq, Central Govt. Standing Counsel

for the appellant.

Mr. Riyaz Padvekar, with Mr. Prashil Arolkar,

Advocates for the respondent.

Page 1 of 12

3^rd August 2021

TXA132-130-17.DOC

CORAM:

SUNIL P. DESHMUKH &

M. S. SONAK, JJ.

DATED:

3^rd August 2021

ORAL JUDGMENT : (Per SUNIL P. DESHMUKH, J.)

1.

Aforesaid tax appeals have been preferred by the Revenue

against the decisions of the Income Tax Appellate Tribunal,

Panaji Bench, (ITAT) o