In Rajratna Naranbhai Mills Ltd v. Commissioner Of Income Tax, the High Court (2001) decided the matter.
Issue: Whether it is to be circulated to the Civil Judge? : NO -------------------------------------------------------------- RAJRATNA NARANBHAI MILLS LTD.
Decision: The reference stands disposed of accordingly with no order as to costs.
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 170 of 1985
For Approval and Signature:
Hon'ble MR.JUSTICE A.R.DAVE
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
--------------------------------------------------------------
RAJRATNA NARANBHAI MILLS LTD.
Versus
COMMISSIONER OF INCOME TAX
--------------------------------------------------------------
Appearance:
NONE APPEARED FOR THE APPLICANT-ASSESSEE
MR B.B.NAYAK FOR MR MANISH R BHATT for Respondent No. 1
--------------------------------------------------------------
CORAM : MR.JUSTICE A.R.DAVE
and
MR.JUSTICE D.A.MEHTA
Date of decision: 20/06/2001
ORAL JUDGEMENT
(Per : MR.JUSTICE A.R.DAVE)
�This reference has been made at the instance of
the assessee. Though the applicant assessee has been
served, neither anybody has appeared on behalf of the
assessee nor ever a paper-book has been filed. In the circumstances, we decline to answer the question and return the reference unanswered. The reference stands disposed of accordingly with no order as to costs.
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