Commercial Ahmedabad Mills Co Ltd v. Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 186 of 1983 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? -------------------------------------------------------------- COMMERCIAL AHMEDABAD MILLS CO LTD Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: SERVED for Petitioner MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE R.K.ABICHANDANI and � MR.JUSTICE R.BALIA. Date of decision: 09/01/97 ORAL JUDGEMENT (Per Rajesh Balia, J) 1.�Statement of case has been submitted referring the question of law arising out of its appellate order by the Tribunal at the instance of the assessee. Inspite of service of notice, no one has appeared nor paper books have been submitted. None is present when the matter is called out. In the circumstances, we decline to answer the questions referred to us and return the reference unanswered.