Commissioner Of Income Tax - Applicant(S v. Bipin Dayal Sinojia - Respondent(S

ITR/301/1995 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No. 301 of 1995 For Approval and Signature: HONOURABLE MR.JUSTICE R.S.GARG HONOURABLE MR.JUSTICE M.R. SHAH =========================================================1[Whether Reporters of Local Papers may be allowed ]to see the judgment ?1[Whether Reporters of Local Papers may be allowed ]to see the judgment ? 2To be referred to the Reporter or not ? 3[Whether their Lordships wish to see the fair copy ]of the judgment ?Whether this case involves a substantial question of law as to the interpretation of the of the judgment ?Whether this case involves a substantial question of law as to the interpretation of the 4constitution of India, 1950 or any order made thereunder ?constitution of India, 1950 or any order made thereunder ?5[Whether it is to be circulated to the civil judge ]?? ========================================================= COMMISSIONER OF INCOME TAX - Applicant(s) Versus BIPIN DAYAL SINOJIA - Respondent(s) ========================================================= Appearance : MR MANISH R BHATTfor Applicant(s) : 1,SERVED BY RPAD - (N) for Respondent(s) : 1,========================================================= CORAM :HONOURABLE MR.JUSTICE R.S.GARG and HONOURABLE MR.JUSTICE M.R. SHAH Date : 04/08/2006 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE R.S.GARG) ITR/301/1995 2/2JUDGMENT Todayitself, wehavedisposedofIncomeTaxReferenceNo. 300 of 1995, deciding the question referredto us, against the interests of the Revenue. Income TaxReference No. 300 of 1995 was in relation to one of thepartners of M s/ . Jayant Extraction Industries. Present is alsoa Reference against another partner of M s Jayant Extraction/ . Industries. The question referred to us and the facts of thematters are identical. In view of our Judgment in IncomeTaxReferenceNo. 300of1995, we decidethe questionagainsttheinterestsoftheRevenue. TheReferenceisdisposed of accordingly. No costs. [ . . R S Garg J, .] . rmr [ M R Shah J. . , . ]