In Shri N. B. Shah v. The Commissioner Of Income Tax, the High Court (2005) decided the matter.
Decision: Reference stands disposed of with no order as tocosts.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICGTION
INCOME TAX REFERENCE NO. 43 of 1989
Shri N. B. Shah
.... .... Applicant.
vs.
The Commissioner of Income Tax
..... Respondent
Ms. Falguni Thakker i/b. Rustomji Ginwala for applicant. Mr. Ashok Kotangale, Sr. Counsel with Mr. D. A. Dubey for Respondent
CORAM: V. C. DAGA
AND
A. S. AGUIAR JJ.
Date: 26[th] July, 2005.
P. C.:
1. This is a reference at the instance of the assessee. Learnedcounsel appearing for the assessee submits that two registeredletters were issued to the applicant Mr. Niranjan Shah, but there isno response from him. It is thus submitted by the learned advocatesand Solicitors appearing for the applicant that it is not possible forthem to proceed with the matter. Hence reference is returnedunanswered. Reference stands disposed of with no order as tocosts. The letter produced along with envelopes are taken on record.counsel appearing for the assessee submits that two registeredletters were issued to the applicant Mr. Niranjan Shah, but there isno response from him. It is thus submitted by the learned advocatesand Solicitors appearing for the applicant that it is not possible forthem to proceed with the matter. Hence reference is returnedunanswered. Reference stands disposed of with no order as tocosts. The letter produced along with envelopes are taken on record.
(V. C. DAGA J. )
(A. S. AGUIAR J.)
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