1 . IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO. 291 OF 2001 V.M.Salgaonkar & Brother Pvt. Ltd., a Company incorporated under the Companies Act, 1956 and having its Registered Office at Salgaocar House, Off Francisco Luis Gomes Rd., Vasco- Da- Gama, Goa 403 802. ....... Petitioner. V/s. 1. The Joint Commissioner of Income- tax (Assessment) Special Range, Panaji, having his Office at Aayakar Bhavan, Patto, Panaji, Goa 403 001. 2. The Commissioner of Income- tax, Panaji, having his office at Aayakar Bhavan, Patto, Panaji, Goa 403 001. 3. Union of India, through the Secretary, Ministry of Finance, Revenue Department, North Block, Loknayak Bhawan, New Delhi 110 001. .......... Respondents. Mr. A.F. Diniz, Advocate for the petitioner. Mr. S.R. Rivonkar, Advocate for the respondents No.1 and 2. Mr. N.K. Sawaikar, Addl. Central Government Standing Counsel for respondent No.3 – absent. CORAM : P.V. HARDAS & N.A. BRITTO, JJ. DATE : AUGUST 25, 2004. 2 ORAL JUDGMENT : (Per HARDAS, J.) We have heard Mr. A.F. Diniz, learned Counsel for the petitioner and Mr. S.R. Rivonkar, learned Counsel for the respondents No.1 and 2. Both the learned Counsel submit that this petition would be covered by the Judgment of the Division Bench of this Court dated 6.5.2004 in Writ Petition No.282/2001 (Sesa Goa Limited vs. Jt. Commissioner of Income- tax and ors.) to which, one of us (Hardas, J.) was a party. 2. In view of the above, this writ petition succeeds and the Rule is made absolute in terms of prayer clauses (a), (b) and (c), with no order as to costs. P.V. HARDAS, J. N.A. BRITTO, J. ssm.