Commissioner Of Income-Tax v. Mehmoodmiya A. Topiwala

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 278 of 1992 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 MEHMOODMIYA A. TOPIWALA -------------------------------------------------------------- Appearance: MR MANISH R BHATT for Petitioner No. 1 SERVED BY RPAD - (N) for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE D.A.MEHTA Date of decision: 17/09/2001 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) �In this reference at the instance of the revenue, the following question has been referred for the opinion of this Court in respect of assessment year 1985-86 :- the following question has been referred for the opinion "Whether, the Appellate Tribunal is right in law and on facts in deleting the addition of Rs.14,769/- made under sec.64 on account of interest paid to wife. " 2.�We have heard Mr.M.R.Bhatt learned Counsel for the revenue. Though served, none appears for the respondent - assessee. 3.�Mr.Bhatt points out that while passing the order giving rise to the reference, the Tribunal followed its decision in respect of assessment year 1981-82 and that the reference arising from the said decision being I.T.R. 15 of 1986 has been recently decided on 11/1/2001 in favour of the revenue. 4.�Following the aforesaid decision, we answer the above question in the negative i.e. in favour of the revenue and against the assessee. 5.�The reference accordingly stands disposed of with no order as to costs. ���(M.S.Shah, J)�(D.A.Mehta, J) 'Bhavesh'