In Estate Of Mridula A Sarabhai v. Commissioner Of Income-Tax, the High Court (2001) decided the matter.
Issue: Whether it is to be circulated to the Civil Judge? : NO @ ESTATE OF MRIDULA A SARABHAI Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: MR RK PATEL WITH MR BD KARIA for Applicant.
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 27 of 1990
For Approval and Signature:
Hon'ble MR.JUSTICE A.R.DAVE
and Sd/-
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
@
ESTATE OF MRIDULA A SARABHAI
Versus
COMMISSIONER OF INCOME-TAX
-------------------------------------------------------------- Appearance:
MR RK PATEL WITH MR BD KARIA for Applicant.
MR BB NAYAK WITH MR MANISH R BHATT for Respondent No. 1
CORAM : MR.JUSTICE A.R.DAVE
and
MR.JUSTICE D.A.MEHTA
Date of decision: 28/06/2001
ORAL JUDGEMENT
(Per : MR.JUSTICE A.R.DAVE)
1�Learned Advocate Shri R.K.Patel has appeared for the applicant-assessee and learned Advocate Shri B.B.Nayak has appeared for the Revenue.
2�At the time of hearing of the Reference it has been submitted by the learned Advocate for the assessee that he has received instruction for withdrawal of this Reference and, therefore, he has prayed for withdrawal of the Reference. Permission granted.
3�In view of the above fact we decline to answer the question and the Reference stands disposed of accordingly with no order as to costs.
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���(A.R.Dave, J)�(D.A.Mehta, J)
m.m.bhatt
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