Commissioner Of Income Tax v. Cibatul Limited
High Court
21 Nov 2000 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
Commissioner Of Income Tax v. Cibatul Limited
Date of order
21 Nov 2000
Assessment year(s)
1978-79
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax v. Cibatul Limited, the High Court (2000) dismissed the appeal. The decision went in favour of the assessee.
Issue: Whether it is to be circulated to the Civil Judge? : NO -------------------------------------------------------------- COMMISSIONER OF INCOME TAX Versus CIBATUL LIMITED -------------------------------------------------------------- Appearance: MR B B Naik with Mr RP BHATT for Petitioner MR M.
Decision: The Reference stands disposed of accordingly.
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 199 of 1985
For Approval and Signature:
Hon'ble CHIEF JUSTICE MR DM DHARMADHIKARI
and
Hon'ble MR.JUSTICE M.S.SHAH
============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO 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? : NO -------------------------------------------------------------- COMMISSIONER OF INCOME TAX
Versus CIBATUL LIMITED
-------------------------------------------------------------- Appearance: MR B B Naik with Mr RP BHATT for Petitioner MR M. J. SHAH for Respondent No. 1
--------------------------------------------------------------
CORAM : CHIEF JUSTICE MR DM DHARMADHIKARI
and
MR.JUSTICE M.S.SHAH
Date of decision: 21/11/2000
ORAL JUDGEMENT
(Per : MR.JUSTICE M.S.SHAH)
In this Reference at the instance of the Revenue, the
following question is referred to us for our opinion in
respect of the assessment year 1978-79:
�"Whether, on the facts and in the
circumstances of the case, the income tax
appellate tribunal has been right in law in
confirming the view taken by the CIT (appeals) in
holding that the assessee was entitled to
deduction of amount of Rs. 54,997/- on account
of guest house expenses ?"
At the time of hearing of Reference, learned counsel
Mr.Shah for the assessee and learned counsel Mr. Naik
for the revenue state that the controversy is already resolved by the decision of this Court in CIT vs. Ahmedabad Manufacturing and Calico Printing Co.,197 ITR
538.
In view of the above, we answer the question in the
affirmative i.e. in favour of the assessee and against
the revenue. The Reference stands disposed of
accordingly. There shall be no order as to costs.
���(D. M. Dharmadhikari, C.J.)
���(M. S. Shah,J.)
parekh
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