ASHADEVI CHANDANBHAI vs. COMMISSIONER OF WEALTH-TAX

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WTR/25/1992HC GujaratGJHC24015819199208 November 2001Author: HONOURABLE MR. JUSTICE MOHIT S. SHAH,HONOURABLE MR. JUSTICE D.A.MEHTA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court declined to answer the question referred to it by the Income Tax Appellate Tribunal. The reasoning provided is that the reference has been pending for approximately nine years, and the assessee, who initiated the reference, has neither filed the paper book nor appeared before the Court, despite being served. The Court found no reason to wait any longer. Therefore, the reference stands disposed of without answering the question. The operative direction is that the reference is disposed of with no order as to costs. No issue was expressly left undecided, as the Court chose not to decide the referred question at all.

What were the facts?

This is a Wealth Tax Reference No. 25 of 1992 made by the Income Tax Appellate Tribunal, Ahmedabad Bench, under Section 27(1) of the Wealth-tax Act, 1957. The reference was initiated at the instance of the assessee, Ashadevi Chandanbhai. However, the assessee has neither filed a paper book nor appeared before the High Court, despite being served. The reference has been pending for approximately nine years. The High Court noted the lack of participation from the assessee and the considerable delay.

What were the issues?

The High Court was asked to decide the question referred to it by the Income Tax Appellate Tribunal. The specific question of law or fact is not explicitly stated in the judgment. The assessee, at whose instance the reference was made, failed to appear or file any submissions. The revenue, represented by the Commissioner of Wealth-tax, was present. The High Court did not have the benefit of arguments from the assessee. The judgment does not record any specific contentions raised by either party regarding the merits of the reference.

Which sections of the Income-tax Act were involved?

Section 27(1)

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

WEALTH TAX REFERENCE No 25 of 1992

For Approval and Signature:

Hon'ble MR.JUSTICE M.S.SHAH 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 -------------------------------------------------------------- ASHADEVI CHANDANBHAI Versus COMMISSIONER OF WEALTH-TAX -------------------------------------------------------------- Appearance: 1. WEALTH TAX REFERENCE No. 25 of 1992 SERVED BY RPAD - (N) for Petitioner No. 1 MR BB NAIK with MR MANISH R BHATT for Respondent No. 1

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

CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE D.A.MEHTA

Date of decision: 08/11/2001

ORAL JUDGEMENT

(Per : MR.JUSTICE M.S.SHAH) This reference has been made by the Income Tax Appellate Tribunal, Ahmedabad Bench under section 27(1) of the Wealth-tax Act, 1957. 2. Though the reference was made at the instance of the assessee, neither the paper book is filed so far, nor has the assessee appeared herself or through anyone, though served. Since the reference has been pending for the last about 9 years, this Court sees no reason to wait any longer.

We accordingly decline to answer the question referred to us.

3.

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

(M.S. Shah,J)

(D.A. Mehta,J)

zgs/-

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