Itr/62/1993 Of Commissioner Of Income Tax v. Arvind Jewellers

INCOME TAX REFERENCE No. 62 of 1993 For Approval and Signature: HON'BLE MR.JUSTICE D.A.MEHTAHON'BLE MS.JUSTICE H.N.DEVANI ========================================================= COMMISSIONER OF INCOME TAX - Petitioner(s) VersusARVIND JEWELLERS, - Respondent(s) ========================================================= Appearance : MR MANISH R BHATT for Petitioner No(s).: 1. MR RK PATEL for Respondent No(s).: 1. ======================================================= CORAM :HON'BLE MR.JUSTICE D.A.MEHTAHON'BLE MS.JUSTICE H.N.DEVANI Date : 06/07/2005 ORAL JUDGMENT (Per : HON'BLE MR.JUSTICE D.A.MEHTA) 1.Following question has been referred by the Income Tax AppellateTribunal, Ahmedabad Bench 'C' under Section 256(2) of the IncomeTax Act, 1961, at the instance Commissioner of Income Tax. 1.The Assessment Year is 1982-83. The only issue involved iswhether the assessee was entitled to renewal of registration. Itis common ground between the parties that the facts obtaining inthis year are identical to those obtaining in Assessment Year1981-82 in assessee's own case, and hence, it is not necessary toset out the facts and contentions in detail. 1.As can be seen from the impugned order of Tribunal, which ischallenged, the Tribunal has followed its own order forAssessment Year 1981-82 without assigning any independentreasons. In these circumstances, for the reasons stated injudgment rendered by this Court today in Income Tax ReferenceNo.173/1989, the question is answered in the affirmative i.e. infavour of the assessee and against the revenue. 1.Reference stands disposed of accordingly with no order as tocosts. /patil (H.N.DEVANI, J.)