Ita/20/1996 Of Sakar Patel Vibhag Jungle v. Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX APPLICATION NO. 20 OF 1996 For Approval of Signature : Hon'ble MR. JUSTICE B.C. PATEL and MR. JUSTICE S.M. SONI -------------------------------------------------------- 1.�Whether Reporters of Local Papers may be allowed� �to see the judgments ? 2. To be referred to the Report or not ? 3. Whether Their Lordships wish to see the fair copy of the judgment ? 4. Whether this case involves a substantial question of law as to the interpretation of the Constitution of India, 1950 or any Order made thereunder ? 5. Whether it is to be circulated to the CivilJudge? -------------------------------------------------------- Sakar Patel Vibhag Jungle Kamdar Sahakari Mandli Ltd., Waghai.��: Petitioner �VERSUS Commissioner of Income-tax, Vadodara����: Respondent -------------------------------------------------------- Appearance : Mr K.H. Kaji, Advocate for the Petitioner. Mr M.J. Thakore, Counsel for the Respondent. -------------------------------------------------------- Coram : B.C. Patel & S.M. Soni, JJ. Date of Decision : 20.06.1996 Oral Judgment : (Per B.C. Patel, J.) �Heard learned counsels M/s Kaji and Thakore. 2.�This application is preferred under Section 256 (2) of the Income Tax Act, 1961 (hereinafter referred to as "the Act") as the Income-tax Tribunal by its order dated 24.7.1995 has rejected the petitioner's application as "the Act") as the Income-tax Tribunal by its order dated 24.7.1995 has rejected the petitioner's application for reference of certain questions to this Court under Section 256 (1) of the Act. 3.�It is pointed out that in Reference Application No. 581/Ahd/1994 for the Assessment Year 1986-87, on identical circumstances, the Tribunal has referred the questions similar to question No. 1 which is raised in the present application. Mr Thakore fairly stated that in view of this, it is just and proper to grant the application. 4.�Under the circumstances, the Tribunal is directed to state the case and refer the following question�to this Court:- "Whether in the facts and circumstances of the case, the Tribunal was right in law in holding that the assessee Society was not entitled to exemption u/s. 80 P(2)(a)(vi) of the I.T. Act, 1961 ?" 5.�This application stands allowed accordingly and Rule is made absolute with no order as to costs. *********** ssm./