GARDEN PRINT CENTRE PVT. LTD. vs. COMMISSIONER OF INCOME-TAX

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ITR/102/1984HC GujaratGJHC24011776198410 November 1998Author: HONOURABLE MR. JUSTICE R.BALIA,HONOURABLE MR. JUSTICE ANIL R. DAVE2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the assessee, at whose instance the statement of case was submitted and the question of law referred, did not want to proceed further with the application and did not press the same. Consequently, the High Court declined to answer the question of law referred to it and returned the reference. No decision was made on the merits of the case. There were no operative directions issued regarding deletion or remand. The judgment does not record any issue left undecided, as the reference itself was not pressed.

What were the facts?

The assessee, Garden Print Centre Pvt. Ltd., had filed an appeal before the Income Tax Appellate Tribunal (ITAT) being Income Tax Appeal No. 293/Ahd/82. The ITAT passed an order in this appeal. Subsequently, the assessee submitted a statement of case to the High Court of Gujarat at Ahmedabad, leading to Income Tax Reference No. 102 of 1984. The reference was made at the instance of the assessee to seek an answer to a question of law arising out of the ITAT's order. The assessment year(s) are not specified in the provided text.

What were the issues?

The High Court was asked to decide a question of law arising out of the ITAT's order in Income Tax Appeal No. 293/Ahd/82. The specific question of law is not detailed in the provided text. The assessee, through its learned counsel Mr. M.J. Shah, stated that it did not wish to proceed further with the application and did not press the same. The revenue's contentions are not recorded in the judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 102 of 1984

For Approval and Signature:

Hon'ble MR.JUSTICE R.BALIA. and MR.JUSTICE A.R.DAVE ============================================================ 1. Whether Reporters of Local Papers may be allowed to see the judgements?

2.

To be referred to the Reporter or not?

3.

Whether Their Lordships wish to see the fair copy of the judgement?

4.

Whether this case involves a substantial question 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?

-------------------------------------------------------------- GARDEN PRINT CENTRE PVT. LTD. Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: MR JP SHAH for Petitioner MR MANISH R BHATT for Respondent No. 1

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

CORAM : MR.JUSTICE R.BALIA. and MR.JUSTICE A.R.DAVE Date of decision: 10/11/98

ORAL JUDGEMENT

Mr. M.J. Shah, learned counsel appearing for the assessee at whose instance the statement of case has been submitted by the Income Tax Appellate Tribunal and question of law arising out of its order in Income Tax Appeal No. 293/Ahd/82 has been referred, states that the assessee does not want to proceed further with this application and does not press the same. In view thereof we decline to answer the question referred to us, and return the reference.

There shall be no order as to costs.

(Rajesh Balia, J)

(A.R. Dave, J)

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