Commissioner Of Income Tax v. N C Mehta
High Court
16 Oct 2001 In favour of: Unclear
Forum / Bench
High Court · gujarathc
Parties
Commissioner Of Income Tax v. N C Mehta
Date of order
16 Oct 2001
Assessment year(s)
1983-84
Outcome
Other
The order — as passed by the High Court
Case summary
In Commissioner Of Income Tax v. N C Mehta, the High Court (2001) decided the matter.
Issue: Whether it is to be circulated to the Civil Judge? : NO -------------------------------------------------------------- COMMISSIONER OF INCOME TAX Versus N C MEHTA -------------------------------------------------------------- Appearance: 1.
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 72 of 1991
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
N C MEHTA --------------------------------------------------------------
Appearance:
1. INCOME TAX REFERENCE No. 72 of 1991
MR AKIL KURESHI with MR MANISH R BHATT for Petitioner No. 1 NOTICE SERVED for Respondent No. 1
--------------------------------------------------------------
CORAM : MR.JUSTICE M.S.SHAH
and
MR.JUSTICE D.A.MEHTA
Date of decision: 16/10/2001
(Per : MR.JUSTICE M.S.SHAH)
�In this reference at the instance of the revenue,
the following question is referred for our opinion in
respect of assessment year 1983-84:-
"Whether, the Appellate Tribunal is right in law
and on facts in deleting the addition of
Rs.27,262/- made by the Income-tax Officer,
applying Rule 6D of the Income-tax Rules, 1961?"
2.�We have heard Mr Akil Kureshi learned counsel for
the revenue. Though served, none appears for the
respondent-assessee.
3.�Our attention is invited to two decisions of this
Court in the case of this very assessee being decisions
in Income Tax Reference No.98 of 1986 dated 4-7-2001
followed in Income Tax Reference No.3 of 1987 decided on
12-9-2001.
�Following the aforesaid decisions, our answer to
the question is in the affirmative i.e. in favour of the
assessee and against the revenue.
4.�The Reference accordingly stands disposed of with
no order as to costs.
�����(M.S. Shah,J)
�����(D.A. Mehta,J)
zgs/-
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue