COMMISSIONER OF INCOME-TAX vs. JASHVANTLAL S PANCHAL

ITR/46/1987HC GujaratGJHC24011779198719 July 2001Author: HONOURABLE MR. JUSTICE ANIL R. DAVE,HONOURABLE MR. JUSTICE D.A.MEHTA2 pages
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What were the facts?

This case involves an Income Tax Reference filed by the revenue (Commissioner of Income-tax) against the assessee, Jashvantlal S. Panchal. The reference was made at the instance of the revenue to the High Court of Gujarat under Section 256(1) of the Income-tax Act, 1961. The dispute pertains to the assessment years 1982-83 to 1984-85. The core issue revolves around the assessee's entitlement to relief under Section 80U of the Act. The High Court noted that a similar question of law concerning the same assessee for earlier assessment years had already been decided by the court.

What did the High Court hold?

The High Court, in its oral judgment, answered the question of law in the affirmative, in favour of the assessee and against the revenue. The reasoning provided is that a similar question of law had been referred to the court in an earlier assessment year for the same assessee, and that question was decided by the court in ITR No. 176/86 on July 3, 2001. Therefore, following the law laid down in that previous decision concerning the assessee himself, the court found the assessee entitled to the relief under Section 80U for the assessment years in question. The reference was disposed of accordingly, with no order as to costs.

What were the issues?

1. Whether, in law and on facts, the assessee is entitled to relief under Section 80U of the Income-tax Act, 1961, as claimed for assessment years 1982-83 to 1984-85? The revenue, as the petitioner, sought the opinion of the High Court on this question of law. The assessee, as the respondent, would have contended for their entitlement to the relief. The judgment does not explicitly detail the arguments of each side but refers to a prior decision on a similar question for the same assessee.

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 46 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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