Income Tax Reference v. Shri K. S. Gandhi

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICGTION INCOME TAX REFERENCE NO. 82 of 1994 The Commissioner of Income Tax ... Applicant. vs. Shri K. S. Gandhi ..... Respondent Mr. Ashok Kotangale, Sr. Counsel with Mr. D.A. Dubey i/b. S. Bhattacharya for Applicant. CORAM: V. C. DAGAAND A. S. AGUIAR JJ. Date: 26[h] July, 2005. P. C. : 1. The above matter, was on our board on 18[th] July 2005 when oneweek's time was granted as a last chance at the request of thelearned counsel for the applicant to effect service on theRespondent. Till today no material is placed before us to show thatservice has been effected on the Respondent. Even today learnedcounsel for the applicant is not in a position to make a statement asto whether service has been effected or any steps in that behalf weretaken, inspite of the fact that the issue involved in this case iscovered by the judgment of this court, in the case of Commissioner of Income Tax vs. Gopal Krishna Suri reported in 248 ITR 819(Bom.). We cannot answer the issue and hold in favour of theRevenue. Such a decision would be clearly in breach of principles ofnatural justice. In this view of the matter we would be justified inreturning the reference without answering the question referred toour opinion. Even otherwise the tax effect is negligible and thismatter is squarely covered by the decision in the case ofCommissioner of Income-tax v/s. Camco Colour Co., reported inITR Vol. 254 (2002), page 565. In this view of the matter we have nooption but to return the reference unanswered. Reference standsdisposed of with no order as to costs. (V. C. DAGA J. ) -x- (A. S. AGUIAR J.)