1 IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NOS. 26 AND 56 OF 2003. Writ Petition No. 26/2003. Orient (Goa) Private Limited, a Company incorporated under the Companies Act, 1956 and having its Registered Office at Atmaram Commercial Complex, 2nd Floor, Dr. Atmaram Borkar Road, Panaji, Goa. .... Petitioner. Versus 1. The Joint Commissioner of Income Tax (Assessment) Special Range, Panaji, having his office at Aayakar Bhavan, Patto, Panaji, Goa. 2. The Commissioner of Income­ Tax, Panaji, having his office at Aayakar Bhavan, Pattol, Panaji, Goa. 3. Union of India, through the Secretary, Ministry of Finance, Revenue Department, North Block, Loknayak Bhawan, New Delhi. ... Respondents. Mr. M. S. Usgaonkar, Senior Advocate with Mr. Iftikhar Agha, Advocate for the Petitioner. Mr. S. R. Rivonkar, Advocate for the Respondents No.1 and 2. 2 Writ Petition No. 56/2003. D.B. Bandodkar & Sons Private Limited, a Company incorporated under the Companies Act, 1956 and having its Registered Office at Atmaram Commercial Compex, 2nd Floor, Dr. Atmaram Borkar Road, Panaji, Goa. .... Petitioner. Versus 1. The Deputy Commissioner of Income­tax Circle 1, Panaji, having his office at Aaayakar Bhavan, Patto, Panaji, Goa. 2. The Commissioner of Income­tax, Panaji, having his office at Aayakar Bhavan, Patto, Panaji, Goa. 3. Union of India, through the Secretary, Ministry of Finance, Revenue Department, North Block, Loknayak Bhawan, New Delhi. .... Respondents. Mr. M.S. Usgaonkar, Senior Advocate with Mr. Iftikhar Agha, Advocate for the Petitioner. Mr. S. R. Rivonkar, Advocate for the Respondents No.1 and 2. CORAM: SMT. RANJANA DESAI & N. A. BRITTO, JJ. DATE: 11 th JULY, 2006. 3 ORAL JUDGMENT ( PER SMT. RANJANA DESAI, J.) We have heard Mr. M.S. Usgaonkar, learned Senior Counsel for the petitioners and Mr. S.R. Rivonkar, learned Counsel for respondents 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 06.05.2004 in Writ Petition No. 282/2001 (Sesa Goa Limited Vs. Jt. Commissioner of Income Tax and ors.). In view of the above, this writ petition succeeds and the Rule is made absolute in terms of prayer clauses (a), (b) and ©, with no order as to costs. SMT. RANJANA DESAI, J. N. A. BRITTO, J. sl.