Anil v. Salgaonkar

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONWEALTH TAX REFERENCE (L) NO.314 OF 1981 V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.362 OF 1984 M/s. J.M. Bhansali & Co. ..Applicant...Respondent. V/s. The Commissioner of Income Tax INCOME TAX REFERENCE (L) NO.458 OF 1984 M/s. Poona Oxygen & Acetylene Co. Pvt. Ltd...Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.493 OF 1984 Parle Products Pvt. Ltd. ...Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.506 OF 1984 Chemco Supply Corporation ..Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.515 OF 1984 Kunti Trust ..Applicant.The Commissioner of Income Tax..Respondent. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. INCOME TAX REFERENCE (L) NO.685 OF 1984 Thermax Pvt. Ltd. ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.715 OF 1984 M/s. Vegetable Vitamin Foods Co. Pvt. Ltd. ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.721 OF 1984 B.Y. Patel The Commissioner of Income Tax ..Applicant. V/s. ..Respondent. INCOME TAX REFERENCE (L) NO.727 OF 1984 K.R. Shetye The Commissioner of Income Tax .Applicant. V/s. ..Respondent. INCOME TAX REFERENCE (L) NO.728 OF 1984 M/s. Nagindas Foolchand ChinnaiThe Commissioner of Income Tax ..Applicant...Respondent. V/s. INCOME TAX REFERENCE (L) NO.785 OF 1984 M/s. Indofil Chemicals Ltd.The Commissioner of Income Tax ..Applicant...Respondent. V/s. INCOME TAX REFERENCE (L) NO.793 OF 1984 Hotel Amir Pvt. Ltd.The Commissioner of Income Tax ..Applicant. V/s. ..Respondent. INCOME TAX REFERENCE (L) NO.800 OF 1984 S.P. Divekar & A.P. Divekar..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.801 OF 1984 M/s. Prakash Cotton Mills P. Ltd.The Commissioner of Income Tax ..Applicant. V/s. ..Respondent. INCOME TAX REFERENCE (L) NO.11 OF 1985 M/s. Narayan Furniture Mfg. Co. Pvt. Ltd. ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.171 OF 1985 M/s. Fatechand & Sons ..Applicant...Respondent. V/s. The Commissioner of Income Tax INCOME TAX REFERENCE (L) NO.176 OF 1985 Ganson Engineers Pvt. Ltd. ..Applicant...Respondent. V/s. The Commissioner of Income Tax INCOME TAX REFERENCE (L) NO.189 OF 1985 Shri J.P. Patel ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.196 OF 1985 M/s. Continuous Stationary P. Ltd. ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.206 OF 1985 M/s. Ultramarine & Pigments Ltd...Appellant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.291 OF 1985 Selser Marketing Ltd. ..Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.298 OF 1985 Veldis Sales Ltd. ..Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.318 OF 1985 Ahura Shipping & Engg. Co. Pvt. Ltd...Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.355 OF 1985 V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. INCOME TAX REFERENCE (L) NO.166 OF 1986 M/s. Tulsidas Tahilram (India) ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.235 OF 1986 Shri Raojinhai H. Desai ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.270 OF 1986 Garware Paints Ltd. ..Applicant...Respondent. V/s. The Commissioner of Income Tax INCOME TAX REFERENCE (L) NO.275 OF 1986 Essma Textiles Pvt. Ltd. ..Applicant...Respondent. V/s. The Commissioner of Income Tax INCOME TAX REFERENCE (L) NO.287 OF 1986 V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. V/s. INCOME TAX REFERENCE (L) NO.166 OF 1986 M/s. Tulsidas Tahilram (India) ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.235 OF 1986 Shri Raojinhai H. Desai ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.270 OF 1986 Garware Paints Ltd. ..Applicant...Respondent. V/s. The Commissioner of Income Tax INCOME TAX REFERENCE (L) NO.275 OF 1986 Essma Textiles Pvt. Ltd. ..Applicant...Respondent. V/s. The Commissioner of Income Tax INCOME TAX REFERENCE (L) NO.287 OF 1986 M/s. Maharashtra Oil Industries ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.337 OF 1986 M/s. Heatly & Gresham (India) Ltd. ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.339 OF 1986 Thermax Pvt. Ltd. for & on behalf of of Wanson (India) Pvt. Ltd...Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.342 OF 1986 M/s. Bharatkrimp ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.405 OF 1986 Skefko India Bearing Co. Ltd...Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.426 OF 1986 V/s. Shri H.D. Vasudeva C/o. Pressure Cookers & Appliances Pv.t. Ltd. ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.492 OF 1986 M/s.Porwal Book Manufacturers ...Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.575 OF 1987 Communidade De Bandera The Commissioner of Income Tax ..Applicant. V/s. ..Respondent. INCOME TAX REFERENCE (L) NO.130 OF 1988 M/s. Saurashtra Trust ..Applicant. V/s. The Commissioner of Income Tax..Respondent. INCOME TAX REFERENCE (L) NO.175 OF 1988 M/s. Western India Chemical Co. The Commissioner of Income TaxINCOME TAX REFERENCE (L) NO.194 OF 1988 ..Applicant...Respondent. V/s. IVP Ltd. ...Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.261 OF 1988 Agfa- Gavaert India Ltd...Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.293 OF 1988 V/s. Goodwill Industries ..Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.413 OF 1988 M/s. Shroffs Technical Services Pvt. Ltd...Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.419 OF 1988 V/s. V/s. M.B. Gharpuray & Partners ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.447 OF 1988 M/s. Hindustan Petroleum Corpn. Ltd. ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.451 OF 1988 Shree Vindhya Paper Mills Ltd. ..Applicant...Respondent. V/s. The Commissioner of Income Tax INCOME TAX REFERENCE (L) NO.470 OF 1988 N.V. Gunjikar ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.471 OF 1988 The GL Hotels Ltd. ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.368 OF 1990 M/s.Manilal Talakchand P. Ltd. ..Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.369 OF 1990 Smt. Shardaben B. Mafatlal ..Applicant.The Commissioner of Income Tax..Respondent. V/s. V/s. INCOME TAX REFERENCE (L) NO.395 OF 1990 Mansinga Industries Ltd. ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.404 OF 1990 The Travancore Electro Chemicals Industries Ltd...Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.405 OF 1990 Mr. Mohan A. Chandy ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.437 OF 1990 M/s. Excel Builders ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.368 OF 1990 M/s.Manilal Talakchand P. Ltd. ..Applicant.The Commissioner of Income Tax..Respondent.INCOME TAX REFERENCE (L) NO.369 OF 1990 Smt. Shardaben B. Mafatlal ..Applicant.The Commissioner of Income Tax..Respondent. V/s. V/s. INCOME TAX REFERENCE (L) NO.395 OF 1990 Mansinga Industries Ltd. ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.404 OF 1990 The Travancore Electro Chemicals Industries Ltd...Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.405 OF 1990 Mr. Mohan A. Chandy ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.437 OF 1990 M/s. Excel Builders ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.443 OF 1990 M/s. Fairdeal Constructions ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.454 OF 1990 Novelty Wine Traders The Commissioner of Income Tax ..Applicant. V/s. ..Respondent. INCOME TAX REFERENCE (L) NO.464 OF 1990 Mr. Pallon M. Mistry(Decd) by the Executor of his Estate Mr. K.M. Mistry ..Applicant...Respondent. V/s. The Commissioner of Income Tax INCOME TAX REFERENCE (L) NO.466 OF 1990 The Travancore Electro Chemicals Industries Ltd.The Commissioner of Income Tax ..Applicant...Respondent. V/s. INCOME TAX REFERENCE (L) NO.468 OF 1990 M/s. Elegant Industries Pvt. Ltd.The Commissioner of Income Tax ...Applicant...Respondent. V/s. INCOME TAX REFERENCE (L) NO.469 OF 1990 M/s. K.T. Kubal & Co. P. Ltd. The Commissioner of Income Tax ..Applicant...Respondent. V/s. INCOME TAX REFERENCE (L) NO.487 OF 1990 Fibreglass Pilkington Ltd. ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.488 OF 1990 M/s. Gagrat & Co. ..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.504 OF 1990 Peterson Candy International Ltd. ..Applicant. V/s. The Commissioner of Income Tax ..Respondent. INCOME TAX REFERENCE (L) NO.507 OF 1990 M/s. Tata Engineering & Locomotivie Co. Ltd...Applicant.The Commissioner of Income Tax..Respondent. V/s. Mr. Ajit Shah for applicant. INCOME TAX REFERENCE (L) NO.511 OF 1990 Indian Dyestuff Industries..Applicant.The Commissioner of Income Tax..Respondent. V/s. INCOME TAX REFERENCE (L) NO.520 OF 1990 V/s. V/s. V/s. V/s. V/s. V/s. None for appellant except in Income Tax Reference (L) No.507 of 1990. None for respondent . P.C. :- CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7TH SEPTEMBER, 2009. 1.None present for the parties except in Income Tax Reference (L) No.507 of 1990 wherein the Advocate for applicant submits that the applicant has not taken any steps in the matter. Hence he prays that the Court may pass appropriate order. In the circumstances, we pass the following order. 2.All these matters were called out since the matters were pending in this Court right from the years 1981, 1983. 1984, 1985, 1986, 1987, 1988, 1990, 1994 and 1998. Almost more than 28 years have passed in some of the matters, whereas in some more than 10 years have passed. No steps have been taken by the assessees at whose instance the statements of case in their respective cases have been forwarded by the Tribunal. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 7TH SEPTEMBER, 2009. 1.None present for the parties except in Income Tax Reference (L) No.507 of 1990 wherein the Advocate for applicant submits that the applicant has not taken any steps in the matter. Hence he prays that the Court may pass appropriate order. In the circumstances, we pass the following order. 2.All these matters were called out since the matters were pending in this Court right from the years 1981, 1983. 1984, 1985, 1986, 1987, 1988, 1990, 1994 and 1998. Almost more than 28 years have passed in some of the matters, whereas in some more than 10 years have passed. No steps have been taken by the assessees at whose instance the statements of case in their respective cases have been forwarded by the Tribunal. 3.This Court had issued notices to the parties to the references. They were called upon to take steps approaching the office of the Prothonotary and Senior Master of this Court and to take steps as required under section 657 of the Bombay High Court (Original Side) Rules, 1980 ('Rules' for short) so as to place the references on board for final disposal since the provision of rule 657 required the person at whose instance reference has been made to take necessary steps to supply paper book. In the event of non compliance of rule 659, the matters were required to be placed on Board for orders. Order was required to be passed in exercise of powers under rule 660 of the Rules. That is how all these matters are placed on board for orders. 4.Since no steps have been taken by the assessees in either of the matters as required under rules 657 and 658 of the Rules, we have no option but to return all these references unanswered in exercise of powers under rule 659 of the Rules. 5.In the result, all these references are returned unanswered and disposed of accordingly. No order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)