INDUKUMAR C. PATEL vs. COMMISSIONER OF INCOME-TAX

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ITR/195/1986HC GujaratGJHC24010819198610 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 the submission by the assessee's counsel that the assessee did not wish to press the reference. Consequently, the Court decided not to answer the question(s) posed by the reference, leaving them unanswered. The reference was disposed of accordingly. No decision was made on the merits of any underlying tax dispute. The operative direction was to dispose of the reference without answering the question. The judgment does not mention any specific findings or reasoning beyond the assessee's decision not to press the matter.

What were the facts?

This matter concerns an Income Tax Reference No. 195 of 1986 before the High Court of Gujarat at Ahmedabad. The parties involved are Indukumar C. Patel (the assessee/applicant) and the Commissioner of Income-tax (the respondent/revenue). The specific assessment year(s) and the order or action under challenge are not detailed in the provided text. The procedural history is limited to the fact that the case reached the High Court as a reference. The amount in dispute is not stated. The hearing took place on July 10, 2001.

What were the issues?

The High Court was presented with an Income Tax Reference. The primary issue was whether the reference should be proceeded with. The assessee's counsel, Shri Manish Shah, submitted that he had instructions from the assessee not to press for the reference. The revenue's contentions are not recorded in the judgment. The question of law, if any, that the reference was intended to address is not explicitly stated, nor are the specific provisions of the Income Tax Act that formed the basis of the reference.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 195 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 ------------------------------------------------------------- INDUKUMAR C. PATEL Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 195 of 1986 MR JP SHAH for Petitioner No. 1 MR RP 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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