MANIBHAI & BROS vs. COMMISSIONER OF INCOME TAX

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ITR/36/1987HC GujaratGJHC24011769198719 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, per Mr. Justice A.R. Dave, noted that the learned advocate for the applicant assessee had instructions not to press the reference. Consequently, the Court declined to answer the question(s) referred to it. The reference was disposed of accordingly. No specific findings were made on any substantive issues, as the assessee chose not to press the matter. The operative direction was to dispose of the reference without answering the question. No issue was expressly left undecided, as the entire reference was not pressed.

What were the facts?

This matter comes before the High Court of Gujarat at Ahmedabad as an Income Tax Reference No. 36 of 1987. The reference was made at the instance of the applicant assessee, Manibhai & Bros. The respondent is the Commissioner of Income Tax. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the fact that the reference was made at the assessee's instance and was heard by the High Court. The amount in dispute is not stated.

What were the issues?

The High Court was to decide the question(s) referred to it. At the time of hearing, the learned advocate for the applicant assessee, Shri R.K. Patel, submitted that he had instructions from the assessee not to press the reference. The judgment does not record any specific questions of law or fact that were to be decided, nor does it detail the arguments presented by either the assessee or the revenue, other than the assessee's instruction not to press the reference. No authorities, circulars, or precedents were named in the context of arguments.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 36 of 1987

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 Judge? : NO @ MANIBHAI & BROS Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 36 of 1987 MR RK PATEL for the Petitioner MR BB NAIK for MR MANISH R BHATT for Respondent No. 1

--------------------------------------------------------------

CORAM : MR.JUSTICE A.R.DAVE and MR.JUSTICE D.A.MEHTA

Date of decision: 27/07/2001

ORAL JUDGEMENT (Per : MR.JUSTICE A.R.DAVE)

This reference has been made at the instance of the applicant assessee.

At the time of hearing of the reference, learned advocate Shri R.K. Patel appearing for the applicant assessee has submitted that he has been instructed by the assessee not to press the reference. In the circumstances, we decline to answer the question referred to this Court.

The reference stands disposed of accordingly with no order as to costs.

(A.R. Dave, J.)

(D.A. Mehta, J.) (hn)

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