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Gujarat Industrial Investment Corpn Ltd - Applicant(S v. Commissioner Of Income Tax - Respondent(S

High Court 17 Jan 2006 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
Gujarat Industrial Investment Corpn Ltd - Applicant(S v. Commissioner Of Income Tax - Respondent(S
Date of order
17 Jan 2006
Assessment year(s)
Outcome
Allowed

Case summary

In Gujarat Industrial Investment Corpn Ltd - Applicant(S v. Commissioner Of Income Tax - Respondent(S, the High Court (2006) allowed the appeal. The decision went in favour of the assessee.

Decision: In the circumstances, reference is left unanswered and stands disposed of accordingly.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No. 75 of 1995 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA Sd/-HONOURABLE MS.JUSTICE H.N.DEVANI Sd/- =================================== =========== 1 [Whether Reporters of Local Papers may ]be allowed to see the judgment ?be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 [Whether their Lordships wish to see the ]fair copy of the judgment ?fair copy of the judgment ? Whether this case involves a substantial question of law as to the interpretation of 4the constitution of India, 1950 or any order made thereunder ?the constitution of India, 1950 or any order made thereunder ? 5 [Whether it is to be circulated to the civil ] judge ? =================================== ============== GUJARAT INDUSTRIAL INVESTMENT CORPN LTD - Applicant(s) Versus COMMISSIONER OF INCOME TAX - Respondent(s) =================================== ============= Appearance : NOTICE SERVED for Applicant(s) : 1,MR MANISH R BHATT for Respondent(s) : 1, ================================================= HONOURABLE MR.JUSTICE D.A.MEHTACORAM : and HONOURABLE MS.JUSTICE H.N.DEVANI Date : 17/01/2006 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE D.A.MEHTA) This is a reference at the instance of the assessee. Despite service of notice no appearance is filed and none is present when the matter is called out. In the circumstances, reference is left unanswered and stands disposed of accordingly. Sd/-Sd/- (D.A.Mehta, J) (H.N.Devani, J) m.m.bhatt
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