Mihir Textile Ltd v. Commissioner Of Income Tax
High Court
23 Feb 2004 In favour of: Assessee
Forum / Bench
High Court · gujarathc
Parties
Mihir Textile Ltd v. Commissioner Of Income Tax
Date of order
23 Feb 2004
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Mihir Textile Ltd v. Commissioner Of Income Tax, the High Court (2004) allowed the appeal. The decision went in favour of the assessee.
Issue: Whether it is to be circulated to the concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals? -------------------------------------------------------------- MIHIR TEXTILE LTD.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
INCOME TAX REFERENCE No 137 of 1993
For Approval and Signature:
HON'BLE MR.JUSTICE M.S.SHAH
and
HON'BLE MR.JUSTICE M.C.PATEL
============================================================
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 concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals?
--------------------------------------------------------------
MIHIR TEXTILE LTD.
Versus
COMMISSIONER OF INCOME TAX
--------------------------------------------------------------
Appearance:
1. INCOME TAX REFERENCE No. 137 of 1993
NOTICE SERVED for Petitioner No. 1
MR MANISH R BHATT for Respondent No. 1
--------------------------------------------------------------
CORAM : HON'BLE MR.JUSTICE M.S.SHAH
and
HON'BLE MR.JUSTICE M.C.PATEL
Date of decision: 23/02/2004
ORAL JUDGEMENT
(Per : HON'BLE MR.JUSTICE M.S.SHAH)
�When the matter is called out, none appears for
the assessee, though reference was made at the instance of the assessee and though the matter has been pending for the last ten years.
�Hence, we decline to answer the questions
referred for our opinion.
�The reference accordingly stands disposed of.
�����(M.S. SHAH, J.)
�����(M.C. PATEL, J.)
zgs/-
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue