GHANSHYAM A PANDIT

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ITR/43/1993HC GujaratGJHC24021161199312 July 2001Bench: HONOURABLE MR. JUSTICE ANIL R. DAVE,HONOURABLE MR. JUSTICE D.A.MEHTA2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court of Gujarat, per MR.JUSTICE A.R. DAVE and MR.JUSTICE D.A. MEHTA, decided that since the assessee had settled the dispute by availing the benefit under the Kar Vivad Samadhan Yojna, 1998, the legal heirs of the assessee did not desire to press the reference. Therefore, the reference was returned unanswered. The reasoning was based on the assessee's voluntary settlement of the dispute, rendering further adjudication unnecessary. The operative direction was to return the reference unanswered with no order as to costs. No specific issue was left undecided, as the entire reference was disposed of based on the settlement.

What were the facts?

This case involves an Income Tax Reference No. 43 of 1993 before the High Court of Gujarat. The assessee is Ghanshyam A Pandit, and the revenue is the Income Tax Department. The specific assessment year(s) and the original order or action under challenge are not detailed in the provided text. The procedural history indicates that the reference was taken up for final hearing despite the paper book not being prepared, and the filing of the paper book was dispensed with. The dispute was settled by the assessee availing the benefit under the Kar Vivad Samadhan Yojna, 1998.

What were the issues?

The primary issue before the High Court was whether the Income Tax Reference No. 43 of 1993 should be proceeded with. The assessee, through their learned advocate Shri J.P. Shah, submitted that the dispute had been settled by availing the benefit under the Kar Vivad Samadhan Yojna, 1998. Consequently, the legal heirs of the assessee did not wish to press the reference. The revenue was represented by learned advocate Shri Bharat Naik. The judgment does not explicitly frame the issue as a question of law or mixed law and fact, nor does it name specific provisions of the Income Tax Act. The core of the matter was the assessee's decision to withdraw from pursuing the reference due to settlement under the Kar Vivad Samadhan Yojna.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 43 of 1993

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

-------------------------------------------------------------- GHANSHYAM A PANDIT Versus

-------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 43 of 1993 NOTICE SERVED for Petitioner No. 1

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

CORAM : MR.JUSTICE A.R.DAVE and MR.JUSTICE D.A.MEHTA

Date of decision: 12/07/2001

ORAL JUDGEMENT (Per : MR.JUSTICE A.R.DAVE)

1.

Learned advocate Shri Bharat Naik has appeared for the revenue and learned advocate Shri Kiran Pandit for the applicant.

2.

Looking to the peculiar facts of the case the reference is taken up for final hearing though paper book has not been prepared. Filing of the paper book is dispensed with.

3.

Learned advocate Shri J.P. Shah appearing with learned advocate Shri K.G. Pandit has submitted at the time of hearing of this reference that the assessee had settled the dispute by availing benefit under Kar Vivad Samadhan Yojna, 1998. In the circumstances, legal heirs of the assessee do not desire to press this reference.

The reference is returned unanswered with no order as to costs.

12.7.2001. (A.R. Dave, J.)

(D.A. Mehta, J.)

/phalguni/

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