PARIKH ENTERPRISES PVT. LTD. vs. COMMISSIONER OF INCOME-TAX

ITR/30/1987HC GujaratGJHC24011763198719 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 of Gujarat, comprising Mr. Justice A.R. Dave and Mr. Justice D.A. Mehta, declined to answer the question referred to them. This decision was made because, at the time the matter was called out for hearing, nobody appeared on behalf of the applicant (Parikh Enterprises Pvt. Ltd.). Consequently, the reference was disposed of without any decision on the merits of the case. No costs were awarded. The specific legal reasoning or ratio decidendi that could be cited in another case is not applicable as no substantive legal issue was addressed. No issues were expressly left undecided, as the matter was disposed of on procedural grounds.

What were the facts?

This matter is an Income Tax Reference No. 30 of 1987 filed at the instance of the applicant, Parikh Enterprises Pvt. Ltd., against the Commissioner of Income-tax. The reference was placed before the High Court of Gujarat at Ahmedabad for decision. The specific assessment year(s) and the order or action under challenge are not explicitly stated in the provided text. The amount in dispute is also not mentioned. The procedural history is limited to the fact that the reference was filed by the applicant and subsequently called out for hearing.

What were the issues?

The Tribunal was asked to answer a question referred to it. However, the specific question of law or mixed law and fact that the Tribunal had to decide is not recorded in the judgment. The judgment also does not mention any arguments presented by either the assessee (Parikh Enterprises Pvt. Ltd.) or the revenue (Commissioner of Income-tax). Therefore, the contentions of each side, including any authorities, circulars, or precedents they may have relied upon, are not available.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 30 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

The order continues below.

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