Associated Engineering Corp v. Commissioner Of Income-Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 20 of 1998 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? -------------------------------------------------------------- ASSOCIATED ENGINEERING CORP. Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: MR RAMESH M 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: 03/05/99 ORAL JUDGEMENT 1.�Learned Counsel for the assessee seeks permission to withdraw this reference in terms of proviso to Section 90(4) of Finance (No.2) Act of 1998, in order to enable him to furnish proof of the withdrawal of Reference along with intimation referred to in subsection (2) of Section 90 of the said Act to avail the benefit of Kar Vivad Samadhan Scheme. As the learned counsel for the assessee does not want to press for the reference the same is returned unanswered as per request for withdrawal of the reference by the assessee. ��(Rajesh Balia, J)�(A.R. Dave, J)