Padmavati Jayakrishan v. C.i.t. ( 101 Itr 153 ) And
High Court
29 Aug 1996 In favour of: Unclear
Forum / Bench
High Court · gujarathc
Parties
Padmavati Jayakrishan v. C.i.t. ( 101 Itr 153 ) And
Date of order
29 Aug 1996
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Padmavati Jayakrishan v. C.i.t. ( 101 Itr 153 ) And, the High Court (1996) allowed the appeal.
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.162 of 1983.
For Approval and Signature :
THE HON'BLE JUSTICE Mr.N.J.PANDYA
��AND
THE HON'BLE JUSTICE Mr.S.D.PANDIT
--------------------------------------------------------
Shri Sunil Siddharthbhai
�versus.
The Commissioner of Income Tax
Gujarat-I Ahmedabad.
---------------------------------------------------------
Appearance :
Mr.J.P.Shah,for the petitioner.
Mr.Mihir Thakore with Mr.Manish R.Bhatt for the
respondent
CORAM ; N.J.PANDYA & S.D.PANDIT,JJ
Date of decision : September 29,1996.
ORAL JUDGMENT
�This reference has been made at the instance of
the assessee. Learned advocate Mr.Shah states that the
question involved in this reference is covered by the
decision of this Hon'ble High Court in the case of Smt.
Padmavati Jayakrishan Vs. C.I.T. ( 101 ITR 153 ) and
the said decision has been confirmed by the Appex Court
in 166 ITR, 176. Therefore, in view of the decision of the Appex Court, this reference will have to be answered in negative and in favour of the revenue and it is
accordingly disposed of with no order as to cost.
* * * * *
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