Commissioner Of Income-Tax v. Manharlal G Doshit
High Court
22 Dec 1997 In favour of: Revenue
Forum / Bench
High Court · gujarathc
Parties
Commissioner Of Income-Tax v. Manharlal G Doshit
Date of order
22 Dec 1997
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Commissioner Of Income-Tax v. Manharlal G Doshit, the High Court (1997) allowed the appeal. The decision went in favour of the Revenue.
Issue: Whether it is to be circulated to the Civil Judge? -------------------------------------------------------------- COMMISSIONER OF INCOME-TAX Versus MANHARLAL G DOSHIT -------------------------------------------------------------- Appearance: MR MIHIR JOSHI WITH MR MANISH R BHATT for Petitioner MR K....
Decision: The reference stands disposed of accordingly with no order as to costs. ---- */Mohandas
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 37 of 1985
For Approval and Signature:
Hon'ble MR.JUSTICE R.K.ABICHANDANI and
MR.JUSTICE A.R.DAVE
============================================================
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?
--------------------------------------------------------------
COMMISSIONER OF INCOME-TAX
Versus
MANHARLAL G DOSHIT
-------------------------------------------------------------- Appearance:
MR MIHIR JOSHI WITH MR MANISH R BHATT for Petitioner MR K.H. KAZI, for respondent
--------------------------------------------------------------
CORAM : MR.JUSTICE R.K.ABICHANDANI and
�� MR.JUSTICE A.R.DAVE
Date of decision: 22/12/97
ORAL JUDGEMENT (Per R.K.Abichandani,J.)
�The following two questions of law arise for our
determination:-
1. "Whether, on facts and in the circumstances of
the case, the Tribunal was right in law in coming
to the conclusion that sum of Rs. 14,080/- was
not liable to be included in the income of the
assessee for the assessment year 1979-80 under
the provisions of Section 60 of the I.T Act,
1961?"
2. "Whether, on the facts and in the circumstances
of the case, the Tribunal was right in coming to
the conclusion that the sum of Rs. 14,080/- was
not liable to be included in the income of the
assessee under the provisions of Section 176 of
the I.T Act, 1961?"
�Identical questions were considered in assessee's
own matter and opinion was rendered in I.T.R No. 378/83
decided by this Bench on 12.12.97. For the reasons
recorded in that judgement, both the above questions are
answered in the affirmative in favour of the assessee and
against the Revenue. The reference stands disposed of
accordingly with no order as to costs.
----
*/Mohandas
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