Commissioner Of Income Tax v. Faridahmed Abdulsamad

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 140 of 1988 For Approval and Signature: Hon'ble MR.JUSTICE M.S.SHAH and Hon'ble MR.JUSTICE D.A.MEHTA ============================================================ 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 FARIDAHMED ABDULSAMAD -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 140 of 1988 MR BB NAIK with MR MANISH R BHATT for Petitioner No. 1 MR RK PATEL for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE D.A.MEHTA Date of decision: 01/11/2001 (Per : MR.JUSTICE M.S.SHAH) �In this reference at the instance of the revenue, the Income Tax Appellate Tribunal, Ahmedabad has referred the following question for our opinion in respect of assessment year 1980-81:- "Whether, the income of Rs.6290/- from the firm of M/s. Nilam Industries and Weigh Bridge was assessable in the hands of K.S. Lokhandwala Family Trust and not including in the income of the assessee?" 2.�We have heard Mr BB Naik learned counsel for the revenue and Mr RK Patel learned counsel for the assessee. 3.�In the order giving rise to this reference, the Tribunal has specifically stated that it was following its order dated 20-9-1983 in Appeal No.2220/Ahd/82 and in the statement of the case, the Tribunal has further stated that an elaborate statement of the case for the assessment year 1976-77 was already drawn up for another reference. 4.�At the hearing of this reference, Mr BB Naik learned counsel for the revenue invited our attention to the order dated 13-8-2001 in Income Tax Reference No.202 of 1986 wherein this Court declined to answer the question as the facts on record were not clear. 5.�Following the said decision, in this case also, we decline to answer the question referred to us. 6.�The Reference accordingly stands disposed of with no order as to costs. ���(M.S. Shah,J)�(D.A. Mehta,J) zgs/-