HINDUSTAN MARBEL PVT LTD. vs. COMMISSIONER OF INCOME-TAX

ITR/72/1987HC GujaratGJHC24011805198719 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 referred to it. This decision was based on the fact that nobody appeared on behalf of the applicant (Hindustan Marble Pvt. Ltd.) when the matter was called out for hearing. Consequently, the reference stands disposed of without any answer to the referred question. No reasoning beyond the absence of the applicant's representative is provided. The ratio decidendi is that a reference cannot be adjudicated upon if the party who initiated it fails to appear. The operative direction is that the reference is disposed of. No issue was expressly left undecided, as the court did not proceed to decide any issue on merits.

What were the facts?

This matter concerns an Income Tax Reference filed at the instance of the applicant, Hindustan Marble Pvt. Ltd., against the Commissioner of Income-tax. The reference was made to the High Court of Gujarat at Ahmedabad. The specific assessment year(s) and the order or action under challenge are not recorded in the judgment. The amount in dispute is also not stated. The procedural history is that the reference was filed by the applicant, and when the matter was called out for hearing, no one appeared on behalf of the applicant.

What were the issues?

The High Court 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 does not mention any arguments presented by either the assessee (Hindustan Marble Pvt. Ltd.) or the revenue (Commissioner of Income-tax). Therefore, the contentions of each side, including any authorities, circulars, or precedents relied upon, are not recorded.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 72 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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