Official Liquidator Of Manek Chowk & A'bad Mfg. Co.ltd v. Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 84 of 1986 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 -------------------------------------------------------------- OFFICIAL LIQUIDATOR OF MANEK CHOWK & A'BAD MFG. CO.LTD. Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 84 of 1986 OFFICIAL LIQUIDATOR for Petitioner No. 1 MR BB NAYAK FOR MR MANISH R BHATT for Applicant. -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE D.A.MEHTA Date of decision: 14/09/2001 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) �This Reference was made at the instance of the assessee way back in the year 1986. 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