In Cotton Textile Export Promotion,Promotion Council v. The Commissioner Of Income Tax, the High Court (2005) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICGTION
INCOME TAX REFERENCE NO. 84 of 1989
Cotton Textile Export Promotion,Promotion Council.
.... Applicant.
vs.
The Commissioner of Income Tax
..... Respondent
None for applicant. Mr. Ashok Kotangale, Sr. Counsel with Mr. D. A. Dubey for Respondent
CORAM: V. C. DAGA
AND
A. S. AGUIAR JJ.
Date: 26[th] July, 2005.
P. C.:
This is a reference at the instance of the assessee. No one hasbeen appearing in this matter for the applicant. Even today inspiteof repeated calls, nobody is appearing for the applicant. Hence thequestion is returned unanswered and reference stands disposed ofwith no order as to costs.
(V. C. DAGA J. )
(A. S. AGUIAR J.)
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