SADHNA TALKIES vs. COMMISSIONER OF INCOME-TAX

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ITR/57/1986HC GujaratGJHC24010681198610 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 noted that the assessee's counsel had stated that the assessee did not wish to press the Reference and was willing to abide by the order of the Appellate Tribunal. Consequently, the Court deemed it unnecessary to answer the question referred to them. The Reference was disposed of accordingly. No specific finding was made on any substantive issue of law or fact, as the matter was not argued on merits. The operative direction was to dispose of the reference without answering the question.

What were the facts?

This matter concerns an Income Tax Reference No. 57 of 1986 before the High Court of Gujarat at Ahmedabad. The assessee is Sadhna Talkies, and the respondent is the Commissioner of Income-Tax. The reference was made at the instance of the assessee. 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 that the assessee has brought this reference before the High Court.

What were the issues?

The High Court was asked to decide a question of law referred to it. However, the specific question of law is not recorded in the judgment. The assessee's counsel, Shri Manish Shah, stated that he had instructions from the assessee not to press the Reference. The assessee expressed willingness to abide by the order of the Appellate Tribunal. The revenue's contentions are not recorded as the assessee did not press the reference.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 57 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 ------------------------------------------------------------- SADHNA TALKIES Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 57 of 1986 MR Manish Shah for 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)

1.

Heard learned advocate Shri Manish Shah for Shri J. P. Shah for the assessee and Shri Akil Kureshi, learned advocate for the respondent.

2.

Learned counsel appearing for the assessee, at whose instance this reference has been made, submits that he has been instructed by the assessee not to press this Reference. He submits that the assessee is willing to abide by the order of the Appellate Tribunal. On the above statement being made, we do not think it necessary to answer the question referred to us.

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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