19-WP-142-2025 1 18 Niti IN THE HIGH COURT OF BOMBAY AT GOA WRIT PETITION NO.142 OF 2025 Molbio Diagnostics Limited (Formerly Molbio Diagnostics Private Limited), through its Director and authorised representative Mr. Sriram Natarajan, Plot No. L, 46 Phase II D, Verna Industrial Estate Verna Salcete - 403722, Goa. PAN: AACCM8275E ...Petitioners Versus 1. Assistant Commissioner of Income Tax, Central Circle, Pundalik Niwas, Panaji, Goa 403001. 2. Additional Commissioner of Income Tax, Central Circle, Pundalik Niwas, Panaji, Goa - 403001. 3. Director General of Income Tax (Investigation), C.R. Building No.1, Queen's Road, Bengaluru, Karnataka - 560 001. 4. Principal Commissioner of Income Tax, Aayakar Bhavan, Panaji, Goa -403 001. …Respondents Mr Pramod Vaidhya with Mr Nigel Fernandes, Advocate for the Petitioners. Ms Swati Kamat Wagh, Standing Counsel for the Respondents. 2025:BHC-GOA:1489-DB 19-WP-142-2025 2 18 CORAM : BHARATI DANGRE & NIVEDITA P. MEHTA, JJ. Reserved on : Pronounced on: 21st JULY 2025 5th AUGUST 2025 JUDGMENT: (Per Nivedita P. Mehta, J.) 1. 2. 3. 4. 19-WP-142-2025 3 18 19-WP-142-2025 4 18 19-WP-142-2025 5 18 19-WP-142-2025 6 18 19-WP-142-2025 7 18 19-WP-142-2025 8 18 1 2 3 4 5 6 7 8 9 10 11 12 13 1 (2024) 168 taxmann.com 406 (Delhi) 2 (2023) 155 taxmann.com 276 (Madhya Pradesh) 3 (2023) 152 taxmann.com 231 (Karnataka) 4 AIR 2003 SC 2120 5 (2023) 146 taxmann.com 224 (SC) 6 (2024) 159 taxmann.com 500 ( Jharkhand) 7 (2025) 174 taxmann.com 969 (Delhi) 8 (2023) 146 taxmann.com 66 (Bombay) 9 (2023) 150 taxmann.com 94 (Calcutta) 10 (2023) 149 taxmann.com 230 (Chhattisgarh) 11 (2022) 145 taxmann.com 510 (Delhi) 12 (2024) 162 taxmann.com 467 (Bombay) 13 (2004) 137 taxman 479 (Bom) 19-WP-142-2025 9 18 14 14 (2025) 302 Taxmann 367 (SC) 19-WP-142-2025 10 18 15 16 17 18 19 20 21 22 15 (2022) 141 Taxmann.com (Punjab & Haryana) 16 2007 (161) Taxman 316 (SC) 17 2022 (289) Taxman 239 SC 18 2022 (143) Taxman.com 37 (Punjab & Har.) 19 2024 Taxman 419 (Allahabad) 20 2024 (296) Taxman 281 (Allahabad) 21 10(3) Delhi High Court dated 07.04.2022 in WP(C)No.5787/2022 & CM Appl.17297/2022 22 Civil Appeal No.5390/2007 delivered by SC 19-WP-142-2025 11 18 19-WP-142-2025 12 18 19-WP-142-2025 13 18 19-WP-142-2025 14 18 19-WP-142-2025 15 18 19-WP-142-2025 16 18 19-WP-142-2025 17 18 19-WP-142-2025 18 18 NIVEDITA P. MEHTA, J. BHARATI DANGRE, J. Signed by: NITI KISHOR HALDANKAR Designation: Private Secretary Date: 12/08/2025 17:31:02