In Bhartidevi Sarabhai Trust v. Commissioner Of Income-Tax, the High Court (1997) allowed the appeal. The decision went in favour of the assessee.
Issue: Whether it is to be circulated to the Civil Judge? -------------------------------------------------------------- BHARTIDEVI SARABHAI TRUST NO.2 Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: MR D.A.
Decision: We therefore, do not answer the question referred to us and the reference stands disposed of. ----
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
INCOME TAX REFERENCE No 103 of 1984
For Approval and Signature:
Hon'ble MR.JUSTICE R.K.ABICHANDANI and
MR.JUSTICE R.BALIA.
============================================================
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?
--------------------------------------------------------------
BHARTIDEVI SARABHAI TRUST NO.2
Versus
COMMISSIONER OF INCOME-TAX
-------------------------------------------------------------- Appearance:
MR D.A. MEHTA, MR R.K. PATEL, MR. B.D. KARIA
FOR MR KC PATEL for Petitioner
MR BHARAT J. SHELAT instructed by
MR MANISH R BHATT for Respondent No. 1
--------------------------------------------------------------
CORAM : MR.JUSTICE R.K.ABICHANDANI and
�� MR.JUSTICE R.BALIA.
Date of decision: 31/01/97
ORAL JUDGEMENT (R.K.Abichandani,J.)
�The learned counsel for the assessee submits that
he has instructions from the assessee not to press for
the opinion of this Court on the question referred to
this Court and therefore, he does not press for this reference. We therefore, do not answer the question referred to us and the reference stands disposed of.
----
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