1 IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO. 374 OF 2001. V. S. Dempo & Co. Pvt. Ltd. Dempo House, Campal, Panaji – Goa. .... Petitioner. Versus 1. Joint Commissioner of Income­Tax ( Asst. ) Special Range, Aaayakar Bhavan, Patto Plaza, Panaji, Goa. 2. Commissioner of Income­Tax Aaayakar Bhavan, Patto Plaza, Panaji – Goa. ..... Respondents. Mr. Sudin Usgaonkar, Advocate for the Petitioner. Mr. S. R. Rivonkar, Advocate for the Respondents. CORAM: SMT. RANJANA DESAI, & N. A. BRITTO, JJ. DATE: 11 th JULY, 2006. ORAL JUDGMENT: ( PER SMT. RANJANA DESAI, J.) We have heard Mr. Usgaonkar, learned counsel for the petitioner and Mr. S.R. Rivonkar, learned counsel for the respondents. Both the learned counsel submit that this petition would be covered by the judgement of the Division Bench of this Court dated 06.05.2004 in Writ 2 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.