Commissioner Of Income Tax v. P P Contractor

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 2 of 1985 For Approval and Signature: Hon'ble MR.JUSTICE R.K.ABICHANDANI and Hon'ble MR.JUSTICE A.R.DAVE ============================================================ 1. Whether Reporters of Local Papers may be allowed : YES 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 1�Yes 2 to 5 No -------------------------------------------------------------- COMMISSIONER OF INCOME TAXVersus P P CONTRACTOR -------------------------------------------------------------- Appearance: MR MANISH R BHATT for Petitioner SERVED BY RPAD - (N) for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE R.K.ABICHANDANI and MR.JUSTICE A.R.DAVE ORAL JUDGEMENT (per R.K. Abichandani, J.) �The Income Tax Appellate Tribunal, Ahmedabad Bench 'C', has referred the following two questions for the opinion of this Court under sec. 256(1) of the Income-tax Act, 1961. �"1. Whether the facts and in the circumstances of the case, the Tribunal was justified in concluding that the deed of assignment dated 16.12.51 executed by the assessee did not suffer from any infirmity? �2. Whether on the facts and in the circumstances of the case the Tribunal was justified in holding that only 1/2 of the income of the residuary property of late Shri Pestonji Contractor could be taxed in the hands of the assessee?" 2.�When this Reference is called out, it is pointed out to us by the learned counsel that identical questions have already been answered by this court in CIT v. P.P. Contractor reported in 192 ITR 261 against the revenue. 3.�Following the said decision, both the questions referred to this court are answered in the affirmative, against the revenue and in favour of the assessee. referred to this court are answered in the affirmative, 4.�The Reference stands disposed of accordingly with no order as to costs. ____ ����(A.R. Dave, J.) (hn)