Insaniyat Investments Pvt Ltd v. Commissioner Of Income Tax
High Court
13 Aug 2003 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
Insaniyat Investments Pvt Ltd v. Commissioner Of Income Tax
Date of order
13 Aug 2003
Assessment year(s)
—
Outcome
Allowed
Case summary
In Insaniyat Investments Pvt Ltd v. Commissioner Of Income Tax, the High Court (2003) allowed the appeal. The decision went in favour of the assessee.
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 72 of 1992
For Approval and Signature:
Hon'ble MR.JUSTICE D.H.WAGHELA��Sd/-
�and
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 concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals?
-------------------------------------------------------------- INSANIYAT INVESTMENTS PVT LTD
Versus
COMMISSIONER OF INCOME TAX
--------------------------------------------------------------
Appearance:
1. INCOME TAX REFERENCE No. 72 of 1992
MR RK PATEL for Applicant No. 1
MR MANISH R BHATT for Respondent No. 1
--------------------------------------------------------------
CORAM : MR.JUSTICE D.H.WAGHELA
and
MR.JUSTICE D.A.MEHTA
Date of decision: 13/08/2003
ORAL JUDGEMENT
(Per : MR.JUSTICE D.H.WAGHELA)
�Mr.R.K.Patel, learned counsel appearing for the
applicant, stated, on instructions, that the reference at
the instance of the assessee, was not pressed and not
required to be answered.
�The reference thus stands disposed off as not
pressed with no order as to costs.
����Sd/-��Sd/-
���[D.H.WAGHELA, J] [D.A.MEHTA, J]
'Bhavesh'
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