In Digvijay Cement Co. Ltd v. Commissioner Of Income-Tax, the High Court (2001) decided the matter.
Issue: Whether it is to be circulated to the Civil Judge? : NO @ DIGVIJAY CEMENT CO.
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 190 of 1986
For Approval and Signature:
Hon'ble MR.JUSTICE A.R.DAVE Sd/-
and
Hon'ble MR.JUSTICE D.A.MEHTA Sd/-
============================================================
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
@
DIGVIJAY CEMENT CO. LTD.
Versus
COMMISSIONER OF INCOME-TAX
--------------------------------------------------------------
Appearance:
1. INCOME TAX REFERENCE No. 190 of 1986
MR MEHUL K.PATEL for Applicant-assessee.
MR BB NAYAK FOR MR MANISH R BHATT for Respondent No. 1
CORAM : MR.JUSTICE A.R.DAVE
and
MR.JUSTICE D.A.MEHTA
Date of decision: 03/07/2001
ORAL JUDGEMENT
(Per : MR.JUSTICE A.R.DAVE)
�Learned Advocate Shri Mehul K.Patel, appearing
for the applicant-assessee has submitted that the
applicant-assessee has instructed him not to press for the Reference. In the circumstances, the Reference stands disposed of accordingly with no order as to costs.
���Sd/-��Sd/-
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