In Shubhlaxmi Mills Ltd v. Commissioner Of Income Tax, the High Court (1996) allowed the appeal. The decision went in favour of the assessee.
Issue: Whether it is to be circulated to the Civil Judge? -------------------------------------------------------------- SHUBHLAXMI MILLS LTD.Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: MR JP SHAH for Petitioner MR THAKORE for Respondent No.
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 133 of 1983
For Approval and Signature:
Hon'ble MR.JUSTICE S.M.SONI and
MR.JUSTICE Y.B.BHATT
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1. Whether Reporters of Local Papers may be allowed
to see the judgements?
2. To be referred to the Reporter or not?
3. Whether Their Lordships wish to see the fair copy
of the judgement?
4. Whether this case involves a substantial question
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?
-------------------------------------------------------------- SHUBHLAXMI MILLS LTD.Versus
COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance:
MR JP SHAH for Petitioner
MR THAKORE for Respondent No. 1
-------------------------------------------------------------- CORAM : MR.JUSTICE S.M.SONI and MR.JUSTICE Y.B.BHATT
Date of decision: 05/10/1996
ORAL JUDGEMENT
�In view of the judgment of the C.I.T. vs. SHRI SUBHLAXMI MILLS LTD. [1983] 143 ITR p.863 being approved by the Supreme Court in the case of C.I.T. ,BOMBAY vs. ITALINDIA COTTON CO. P. LTD. [1988] 174 ITR p.160, learned Advocate for the petitioner seeks permission to withdrraw this Reference. Permission to withdraw the Reference is granted. As the Reference is withdrawn, the question referred to us is not answered.
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