INDCON MARKETING LTD. vs. COMMISSIONER OF INCOME-TAX

ITR/146/1986HC GujaratGJHC24010770198625 July 2001Author: HONOURABLE MR. JUSTICE ANIL R. DAVE,HONOURABLE MR. JUSTICE D.A.MEHTA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court declined to answer the question(s) posed in the reference due to the assessee's advocate withdrawing his appearance and thus being unable to assist the Court. The Tribunal reasoned that without the assessee's representation and arguments, it could not proceed to adjudicate the matter. The reference was disposed of as unanswered. The operative direction was to dispose of the reference without answering the question. No specific relief was granted or denied on the merits of any issue. The judgment does not mention any issue being expressly left undecided, as the entire reference was disposed of without consideration.

What were the facts?

This matter concerns an Income Tax Reference filed by Indcon Marketing Ltd. (the assessee) against the Commissioner of Income-Tax (the revenue). The assessee's advocate, Mr. R.K. Patel, informed the High Court of Gujarat that he had instructions to withdraw his appearance. Consequently, he was unable to assist the Court in rendering its judgment on the reference. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to this reference is also not detailed.

What were the issues?

The High Court was presented with a reference, but no specific questions of law or fact were explicitly stated or debated in the provided judgment. The core issue that arose was the inability of the assessee's counsel to present arguments. The assessee's side, through its advocate, indicated an intention to withdraw. The revenue's contentions, if any, are not recorded. The judgment does not name any specific provisions of the Income Tax Act, circulars, or precedents that were to be considered.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 146 of 1986

For Approval and Signature:

Hon'ble MR.JUSTICE A.R.DAVE and Hon'ble MR.JUSTICE D.A.MEHTA ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements?

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

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?

Whether it is to be circulated to the Civil J

The order continues below.

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