SURESHCHANDRA A SHAH vs. COMMISSIONER OF INCOME TAX

ITR/136/1987HC GujaratGJHC24011869198719 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, declined to answer the question referred to it. This decision was based on the submission by the applicant's counsel that they had instructions not to press for the Reference. The court accepted this submission and proceeded to dispose of the Reference accordingly. The principle derived is that if a party requesting a reference to the High Court subsequently decides not to press it, the High Court will not adjudicate on the merits of the question referred. The Reference was disposed of with no order as to costs.

What were the facts?

This matter concerns an Income Tax Reference No. 136 of 1987 before the High Court of Gujarat at Ahmedabad. The applicant is Sureshchandra A. Shah, and the respondent is the Commissioner of Income Tax. The judgment was delivered on July 31, 2001, by a division bench comprising Mr. Justice A.R. Dave and Mr. Justice D.A. Mehta. The applicant's advocate, Mr. Manish J. Shah, informed the court that he had instructions from the applicant not to press for the Reference. Consequently, the court declined to answer the question referred to it.

What were the issues?

The High Court was asked to decide a question of law referred to it by the Income Tax Appellate Tribunal. The specific question referred is not detailed in the provided text. However, the core issue before the High Court was whether to answer the referred question. The applicant, through their counsel, stated they did not wish to press the Reference. The revenue's position is not explicitly recorded, but the court's action implies they did not object to the Reference being disposed of without an answer. The applicant's stance was to withdraw their request for the court's determination on the referred question.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 136 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

The order continues below.

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