Manekchowk & A'bad Mfg.co.ltd.through Official Liquiator v. Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 183 of 1985 For Approval and Signature: Hon'ble MR.JUSTICE M.S.SHAH and Hon'ble MR.JUSTICE D.A.MEHTA ============================================================ 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 Civil Judge? : NO -------------------------------------------------------------- MANEKCHOWK & A'BAD MFG.CO.LTD.THROUGH OFFICIAL LIQUIATOR Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 183 of 1985 OFFICIAL LIQUIDATOR for Petitioner. MR BB NAYAK FOR MR MR BHATT for Respondent. -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE D.A.MEHTA Date of decision: 14/09/2001 (Per : MR.JUSTICE M.S.SHAH) �This Reference was made at the instance of the assessee way back in the year 1985. Inspite of passage of 15 years the Paper Book is not filed, nor has any one appeared for the assessee, though the assessee has been served. 2�In view of the above, we decline to answer the questions referred for the opinion of this Court. 3�The Reference is accordingly disposed of with no order as to costs. ���(M.S.Shah, J)�(D.A.Mehta, J) m.m.bhatt