COMMISSIONER OF INCOME TAX vs. MRUNALINIDEVI PUAR OF DHAR

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ITR/206/1995HC GujaratGJHC24022529199506 February 2008Author: HONOURABLE MR. JUSTICE D.A.MEHTA,HONOURABLE MR. JUSTICE Z.K.SAIYED2 pages

AI SummaryRemanded

What did the High Court hold?

The High Court of Gujarat decided not to answer the three questions of law raised by the Commissioner of Income Tax. The Court referred to its judgment of the same date in Income Tax Reference No. 229 of 1995, between the same parties, for the reasons for its decision. Consequently, this reference is returned unanswered and stands disposed of. The specific reasoning or ratio decidendi for not answering the questions is not detailed in this judgment, other than it being based on the prior judgment.

What were the facts?

This is an Income Tax Reference filed by the Commissioner of Income Tax, Bhopal (M.P.) against Mrunalinidevi Puar of Dhar. The reference pertains to the Assessment Year 1983-84. The applicant, the Commissioner of Income Tax, has raised three questions of law. The judgment notes that these questions are identical to those raised in Income Tax Reference No. 229 of 1995 between the same parties. The only distinguishing feature is the Assessment Year. The High Court of Gujarat at Ahmedabad is hearing this reference.

What were the issues?

The Tribunal had to decide three questions of law, which are identical to those in Income Tax Reference No. 229 of 1995. The judgment does not specify the exact questions of law or the provisions of the Income Tax Act involved. It also does not record the contentions of either the assessee or the revenue. Therefore, the specific arguments made by each side and the authorities or precedents relied upon are not available in this judgment.

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

ITR/206/1995 1/2 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No. 206 of 1995 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA HONOURABLE MR.JUSTICE Z.K.SAIYED ===================================================== 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ===================================================== COMMISSIONER OF INCOME TAX - Applicant(s) Versus MRUNALINIDEVI PUAR OF DHAR - Respondent(s) Appearance : MR BB NAIK for Applicant(s) : 1. NOTICE SERVED for Respondent(s) : 1. ===================================================== CORAM : HONOURABLE MR.JUSTICE D.A.MEHTA and HONOURABLE MR.JUSTICE Z.K.SAIYED Date : 06/02/2008

ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE D.A.MEHTA)

ITR/206/1995 2/2 JUDGMENT 1 This Reference at the instance of the Commissioner of Income Tax, Bhopal (M.P.) raises identical three questions of law as raised in Income Tax Reference No. 229 of 1995. The only distinguishing feature being the Assessment Year, which is 1983-84. In the circumstances, it is not necessary to set out the facts and contentions in detail. 2

For the reasons recorded in judgment of even date rendered in Income Reference No.229 of 1995 between the same parties this Reference is also returned unanswered and stands disposed of accordingly.

(D.A. Mehta, J.) (Z.K. Saiyed, J.) M.M.BHATT

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