Hotel Sabar Pvt.ltd v. Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 54 of 1990 For Approval and Signature: Hon'ble MR.JUSTICE M.S.SHAH and Hon'ble MR.JUSTICE K.A.PUJ ============================================================ 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 -------------------------------------------------------------- HOTEL SABAR PVT.LTD. Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 54 of 1990 SERVED BY RPAD - (N) for Petitioner No. 1 MR TANVISH BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE K.A.PUJ Date of decision: 04/07/2002 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) �Though served, none appears for the applicant-assessee. Mr Tanvish Bhatt, learned standing counsel appears for the respondent-revenue. �Since this is a reference at the instance of the assessee and none appears for the assessee though the reference is pending since 1990, we decline to answer the question referred to us which was in respect of assessment years 1976-77 and 1977-78. �The reference is accordingly disposed of. ��(M.S. Shah, J.)�(K.A. Puj, J.) sundar/-