Itr/84/1995 Of Commissioner Of Income Tax v. Lok Prakashan Ltd

IN THE HIGH COURT OF GUJARAT AT AHMEDABADINCOME TAX REFERENCE No. 84 of 1995 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA HONOURABLE MS.JUSTICE H.N.DEVANI ================================================ Whether Reporters of Local Papers 1may be allowed to see the judgment ?judgment ? 2 [To be referred to the Reporter or ]not ?not ? 3 [Whether their Lordships wish to see ]the fair copy of the judgment ?Whether this case involves a substantial question of law as to the fair copy of the judgment ?Whether this case involves a substantial question of law as to 4the interpretation of the constitution of India, 1950 or any order made thereunder ?constitution of India, 1950 or any order made thereunder ? 5 [Whether it is to be circulated to ]the civil judge ?the civil judge ? =============================================== COMMISSIONER OF INCOME TAX - Applicant(s)Versus LOK PRAKASHAN LTD. - Respondent(s) ================================================= Appearance : MR MANISH R BHATT for Applicant(s) : 1,None for Respondent(s) : 1, ============================================ ITR/84/1995 HONOURABLE MR.JUSTICE D.A.MEHTA CORAM :andHONOURABLE MS.JUSTICE H.N.DEVANI Date : 17/01/2006 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE D.A.MEHTA) 1As can be seen from the statement of case the Tribunal had already referred two questions for the very same Assessment Year viz. Assessment Year 1979-80, but the statement of case erroneously mentioned Assessment Year 1978-79. However, the mistake was rectified by the Tribunal by issuing corrigendum dated 16/6/1989. Through error on part of the applicant -revenue treating this as a separate Assessment Year the reference was sought under section 256(2) of the Act and had been granted by the High Court vide order dated 19/7/1991 in Income Tax Application No.5 of 1991. However, the Tribunal has clarified that reference for the very same Assessment Year ITR/84/1995 3/3JUDGMENT has been made, but only because the High Court had issued direction under section 256(2) of the Act this reference is made. This position is not disputed by the learned Counsel for the applicant-revenue. 2In the circumstances, this reference is only a duplication of the reference which was already made and which stands answered by this Court vide judgment dated 18/2/2003 in Income Tax Reference No.10 of 1989 between the same parties; and hence, this reference is left unanswered for the aforestated reasons. 3The reference stands disposed of accordingly. Sd/- Sd/- (D.A.Mehta, J) (H.N.Devani, J) m.m.bhatt