COMMISSIONER OF INCOME TAX. vs. JAGDISHBHAI P. BHAGAT

ITA/387/1999HC GujaratGJHC24025126199924 January 2003Author: HONOURABLE MR. JUSTICE R.K.ABICHANDANI,HONOURABLE MR. JUSTICE A.L.DAVE2 pages
AI SummaryDismissed

What were the facts?

This case involves an Income Tax Application filed by the Commissioner of Income Tax (the Revenue) against Jagdishbhai P. Bhagat (the assessee). The application was made under Section 256(1) of the Income Tax Act, 1961, seeking a reference to the High Court on a question of law arising from an order of the Income Tax Appellate Tribunal (ITAT). The High Court heard the learned counsel for the applicant. The ITAT had previously rejected an application filed under Section 256(1) of the Act. The High Court's decision was made on January 24, 2003.

What did the High Court hold?

The High Court held that there was no question of law arising from the order of the Income Tax Appellate Tribunal. The Court found the reasons given by the Tribunal for rejecting the application under Section 256(1) to be cogent. Consequently, the High Court rejected the application filed by the Commissioner of Income Tax. The rule issued in connection with the application was discharged without any order as to costs. The ratio of this decision is that if the Tribunal's reasons for refusing a reference are found to be cogent by the High Court, the application for reference will be rejected.

What were the issues?

1. Whether a substantial question of law arises from the order of the Income Tax Appellate Tribunal for the purpose of reference to the High Court under Section 256(1) of the Income Tax Act, 1961. The Revenue contended that there was a question of law that warranted a reference. The judgment does not record any specific arguments made by the assessee. The Tribunal had previously rejected the application under Section 256(1), implying that it found no such question of law to be arising from its order.

Which sections of the Income-tax Act were involved?

Section 256(1)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX APPLICATION No 387 of 1999

For Approval and Signature:

Hon'ble MR.JUSTICE R.K.ABICHANDANI and Hon'ble MR.JUSTICE A.L.DAVE

============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements?

2.

To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement?

4.

Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder?

5.

Whether it is to be circulated to the concerned : N

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 256(1)

All 370 judgments and leading authorities on Section 256(1) →

Recent GST High Court judgments

Search GST case law →