ANILBHAI C PATEL vs. COMMISSIONER OF INCOME TAX

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ITR/159/1986HC GujaratGJHC24010783198610 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 decided to dispose of the reference as the assessee's counsel, Shri Manish Shah, informed the court that the assessee had instructed him not to press the reference. Consequently, the court left the question unanswered and disposed of the reference accordingly. No decision was made on the merits of any underlying tax dispute. The operative direction was to dispose of the reference, with no order as to costs. No issues were expressly left undecided, as the entire reference was withdrawn by the assessee.

What were the facts?

This matter concerns an Income Tax Reference No. 159 of 1986 before the High Court of Gujarat at Ahmedabad. The assessee is Anilbhai C. Patel, and the respondent is the Commissioner of Income Tax. The reference was made for approval and signature by Hon'ble Mr. Justice A.R. Dave and Hon'ble Mr. Justice D.A. Mehta. The judgment was delivered on July 10, 2001. The specific assessment year(s) and the order or action under challenge are not explicitly stated in the provided text. The amount in dispute is also not mentioned.

What were the issues?

The judgment does not record any specific questions of law that the Tribunal had to decide. The primary issue that arose during the hearing was whether the reference should be pressed. The assessee, through their learned advocate Shri Manish Shah, submitted that they had been instructed not to press for the reference. The revenue's contentions are not recorded in the judgment, as the matter was disposed of on the assessee's submission.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 159 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 ------------------------------------------------------------- ANILBHAI C PATEL Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 159 of 1986 MR JP SHAH for Petitioner No. 1-2 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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