Commissioner Of Income-Tax v. Navin Industries

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 27 of 1993 For Approval and Signature: Hon'ble MR.JUSTICE B.C.PATEL and MR.JUSTICE R.R.JAIN ============================================================ 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-TAXVersus NAVIN INDUSTRIES -------------------------------------------------------------- Appearance: MR MANISH R BHATT for Petitioner SERVED for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE B.C.PATEL and MR.JUSTICE R.R.JAIN Date of decision: 18/07/96 ORAL JUDGEMENT��"Tribunal has referred the following question under Section 256 (1) of the Income Tax Act, 1961 to this Court for opinion :- 'Whether, the Appellate Tribunal is right in law and on facts in directing the I.T.O. to grant registration to the assessee firm when some of the partners in dual capacity, namely representing their HUF as well as in their individual capacity?' Since the aforesaid question is answered by this Court in the case of C.I.T. v. Budhalal Amulakhdas, 129 ITR, 97, this question is to be answered in favour of the assessee and against the revenue. The reference is disposed of accordingly with no order as to costs."