Mehta Parikh & Co. Pvt. Ltd v. Commissioner Of Income Tax

INCOME TAX REFERENCE No 262 of 1985 For Approval and Signature: Hon'ble CHIEF JUSTICE MR DM DHARMADHIKARI and Hon'ble MR.JUSTICE M.S.SHAH ============================================================ 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 -------------------------------------------------------------- MEHTA PARIKH & CO. PVT. LTD. Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: MR RK PATEL for Petitioner MR BB NAIK for Respondent No. 1 -------------------------------------------------------------- CORAM : CHIEF JUSTICE MR DM DHARMADHIKARI and MR.JUSTICE M.S.SHAH Date of decision: 06/11/2000 ORAL JUDGEMENT (Per : CHIEF JUSTICE MR DM DHARMADHIKARI) �Mr RK Patel, learned counsel appearing for the assessee states that the assessee has instructed him not to prosecute the reference as the assessee is not interested in the answer of the question of which he has sought the reference. �In view of the stand taken on behalf of the assessee, we do not consider it necessary to answer the question. �The reference is accordingly disposed of on the statement made on behalf of the assessee. ����(D.M. Dharmadhikari, CJ) ����(M.S. Shah, J.) sundar/-