HOTEL SABAR PVT. LTD. vs. COMMISSIONER OF INCOME TAX

ITR/15/1987HC GujaratGJHC24011748198719 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. The reasoning was based on the fact that the applicant-assessee was not represented by any lawyer when the matter was called for hearing. Consequently, the Reference was disposed of without any order as to costs. The specific question referred to the court is not detailed in the judgment, nor is the underlying dispute.

What were the facts?

This case involves an Income Tax Reference No. 15 of 1987 before the High Court of Gujarat at Ahmedabad. The applicant is M/s. Hotel Sabar Pvt. Ltd., and the respondent is the Commissioner of Income Tax. The matter was called out for hearing, and the learned advocate for the respondent-revenue appeared. However, no one appeared for the applicant-assessee. The High Court noted the absence of representation for the applicant.

What were the issues?

1. Whether the High Court should answer the question referred to it, given the absence of the applicant's representative? (Question of procedure/law). The assessee's contention is not recorded as they were unrepresented. The revenue's contention is not explicitly recorded, but their appearance was noted. The court had to decide whether to proceed with the reference without the assessee's participation.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 15 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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