COMMISSIONER OF INCOME-TAX vs. JAYANT B HARIBHAKTI

ITR/139/1987HC GujaratGJHC24011872198719 July 2001Author: HONOURABLE MR. JUSTICE ANIL R. DAVE,HONOURABLE MR. JUSTICE D.A.MEHTA2 pages
AI SummaryAllowed

What were the facts?

This case involves an Income Tax Reference filed by the Revenue at the instance of the Income Tax Appellate Tribunal, Ahmedabad Bench 'C'. The assessee is Jayant B Haribhakti. The reference concerns Assessment Years 1982-83 to 1984-85. The core issue is whether the assessee is entitled to relief under Section 80U of the Income-tax Act, 1961, due to suffering from heart trouble. The High Court noted that a similar question for the same assessee and assessment years had previously been referred to the court, which had answered it in favour of the assessee.

What did the High Court hold?

The High Court answered the question referred to it in the affirmative, in favour of the assessee and against the Revenue. The reasoning was based on a previous decision of the same court concerning the same assessee and assessment years (1982-83 to 1984-85), where a similar question regarding relief under Section 80U for heart trouble was answered in favour of the assessee. Therefore, following the precedent, the court held that the assessee was entitled to the allowance of relief under Section 80U. The reference was disposed of accordingly, with no order as to costs. No issue was left undecided.

What were the issues?

1. Whether in law and on facts the assessee is entitled to allowance of relief under section 80U of the Income-tax Act, 1961 on the ground that he is suffering from heart trouble? (Question of law and fact, concerning Section 80U of the Income-tax Act, 1961). Assessee's Contention: The judgment does not record any specific arguments made by the assessee. However, the fact that the court answered in favour of the assessee implies acceptance of their claim for relief. Revenue's Contention: The Revenue, by referring the question to the High Court, is challenging the assessee's entitlement to relief under Section 80U. The judgment does not detail the specific arguments presented by the Revenue, other than their challenge to the allowance of the relief.

Which sections of the Income-tax Act were involved?

Section 256(1),Section 80U

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 139 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?

2.

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

4.

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?

5.

Whether it is to be circulated to the Civil Judge? : NO

The order continues below.

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