In Garden Print Centre Pvt. Ltd v. Commissioner Of Income-Tax, the High Court (1998) allowed the appeal. The decision went in favour of the assessee.
Issue: Whether it is to be circulated to the Civil Judge? -------------------------------------------------------------- GARDEN PRINT CENTRE PVT.
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 102 of 1984
For Approval and Signature:
Hon'ble MR.JUSTICE R.BALIA. and
MR.JUSTICE A.R.DAVE
============================================================
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?
--------------------------------------------------------------
GARDEN PRINT CENTRE PVT. LTD.
Versus
COMMISSIONER OF INCOME-TAX
-------------------------------------------------------------- Appearance:
MR JP SHAH for Petitioner
MR MANISH R BHATT for Respondent No. 1
--------------------------------------------------------------
CORAM : MR.JUSTICE R.BALIA. and
MR.JUSTICE A.R.DAVE
Date of decision: 10/11/98
ORAL JUDGEMENT
�Mr. M.J. Shah, learned counsel appearing for
the assessee at whose instance the statement of case has been submitted by the Income Tax Appellate Tribunal and question of law arising out of its order in Income Tax Appeal No. 293/Ahd/82 has been referred, states that the
assessee does not want to proceed further with this application and does not press the same. In view thereof we decline to answer the question referred to us, and
return the reference.
�There shall be no order as to costs.
�����(Rajesh Balia, J)
�����(A.R. Dave, J)�
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