BHARATKUMAR C PATEL vs. COMMISSIONER OF INCOME TAX

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ITR/143/1986HC GujaratGJHC24010767198610 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 of Gujarat, at the time of hearing the reference, noted the submission by the learned advocate for the applicant-assessee, Mr. Manish Shah, that he had been instructed by the assessee not to press for the reference. Consequently, the Court stated that it would leave the question unanswered. The reference was disposed of accordingly, with no order as to costs. The judgment does not provide any reasoning for the assessee's decision not to press the reference, nor does it offer any findings on the merits of the case. No issue was expressly left undecided, as the entire reference was disposed of based on the assessee's submission.

What were the facts?

This case involves an Income Tax Reference No. 143 of 1986 before the High Court of Gujarat at Ahmedabad. The assessee is Bharatkumar C. Patel, and the respondent is the Commissioner of Income Tax. The reference was heard by a division bench comprising Hon'ble Mr. Justice A.R. Dave and Hon'ble Mr. Justice D.A. Mehta. The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The amount in dispute is also not stated. The procedural history is limited to the hearing of the reference.

What were the issues?

The judgment does not explicitly frame specific questions of law or fact that the Tribunal had to decide. However, the core issue revolves around the Income Tax Reference No. 143 of 1986. The assessee's counsel, Mr. Manish Shah, submitted that he had instructions from the assessee not to press for the said reference. The revenue's contentions are not recorded in the judgment. The judgment does not name any specific provisions of the Income Tax Act or any authorities, circulars, or precedents relied upon by either side.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 143 of 1986

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 ------------------------------------------------------------- BHARATKUMAR C PATEL Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 143 of 1986 MR JP SHAH for Petitioner No. 1 MR MANISH R BHATT for Respondent No. 1

--------------------------------------------------------------

CORAM : MR.JUSTICE A.R.DAVE and MR.JUSTICE D.A.MEHTA

Date of decision: 10/07/2001

ORAL JUDGEMENT

(Per : MR.JUSTICE A.R.DAVE)

At the time of hearing of this reference it has been submitted by learned advocate Shri Manish Shah appearing for the applicant-assessee that he has been instructed by the assessee not to press for the said reference. Thus we leave the question unanswered.

The reference stands disposed of accordingly, with no order as to costs.

10.7.

2001. (A.R. Dave, J.)

(D.A. Mehta, J.)

/phalguni/

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