The Cit, C Iv, Bombay v. Ulka Advertising Pvt. Ltd., Bombay

suresh IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX REFERENCE NO.90 OF 1994 The CIT, C IV, Bombay Vs. Ulka Advertising Pvt. Ltd., Bombay …. Applicant …. Respondent WITH INCOME TAX REFERENCE NO.9 OF 1995 Kantilal Purtapshi Vs.The CIT, B.C IV …. Applicant…. Respondent INCOME TAX REFERENCE NO.104 OF 1995 The CIT, B.C. III, BombayVs.Mafatlal B Apparel Mfg. Col Ltd., Bombay …. Applicant…. Respondent INCOME TAX REFERENCE NO.406 OF 1995 M/s. R.B. Shreeram Durgaprasad &Fatechand Narsingdas (Export)…. ApplicantVs.The C.I.T., Nagpur…. Respondent INCOME TAX REFERENCE NO.342 OF 1997 The CIT, Bombay C-IX…. ApplicantVs.Associated Cables P. Ltd.…. Respondent …. Respondent Page 1 of 36 suresh INCOME TAX REFERENCE NO.449 OF 1997 The CIT, B.C-III Vs. M/s. Banque Indosuez …. Applicant …. Respondent INCOME TAX REFERENCE NO.21 OF 1998 The Director of Income Tax, BombayCity (Exemption) Vs. Trudtees of Indian Council of SocialWelfare …. Applicant …. Respondent INCOME TAX REFERENCE NO. 23 OF 1998 The C.I.T., B.C-II Vs.M/s. Alpha Lavel (I) Ltd. …. Applicant…. Respondent INCOME TAX REFERENCE NO.24 OF 1998 The C.I.T., B.C-IIIVs.M/s. E. Marck (I) Ltd. …. Applicant…. Respondent INCOME TAX REFERENCE NO. 25 OF 1998 The C.I.T., Kolhapur…. ApplicantVs.Balasaheb Desai S.S.K. Ltd.…. Respondent INCOME TAX REFERENCE NO.29 OF 1998 The C.I.T., KolhapurVs.Shri Mahakali S.S. K. Ltd. …. Applicant …. Respondent Page 2 of 36 suresh Common Order-24-233.doc INCOME TAX REFERENCE NO.30 OF 1998 The C.I.T., Kolhapur…. ApplicantVs.Shri Chhatrapati Shahu S.S.K. Ltd.…. Respondent INCOME TAX REFERENCE NO.80 OF 1998 The Sangli Bank Ltd.…. Applicant Vs.The C.I.T., Kolhapur…. Respondent INCOME TAX REFERENCE NO.86 OF 1998 The C.I.T. Kolhapur…. ApplicantVs.The Solapur Dist. Central Co.op Bank Ltd.…. Respondent INCOME TAX REFERENCE NO.88 OF 1998 The C.I.T., B.C-II…. ApplicantVs.M/s. Hickson & Dadajee Ltd.…. Respondent INCOME TAX REFERENCE NO.89 OF 1998 The C.I.T., B.C-VI…. Applicant Vs.M/s. Liberty Oil Mills Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.91 OF 1998 The Director of Income Tax(Exemption), Bombay…. ApplicantVs. M/s. Plast India Foundation …. Respondent Page 3 of 36 suresh INCOME TAX REFERENCE NO.101 OF 1998 The C.I.T., Kolhapur…. ApplicantVs.Solapur Janata Sahakari Bank Ltd.…. Respondent INCOME TAX REFERENCE NO.103 OF 1998 The C.I.T., B.C-IX…. ApplicantVs.Shri Suresh Chandra Agarwal…. Respondent INCOME TAX REFERENCE NO.106 OF 1998 The C.I.T., B.C-V…. ApplicantVs.Richardson Hindustan Ltd.…. Respondent INCOME TAX REFERENCE NO.107 OF 1998 The C.I.T., B.C-V…. ApplicantVs.Richardson Hindustan Ltd.…. Respondent INCOME TAX REFERENCE NO.108 OF 1998 The C.I.T., B.C-III…. ApplicantVs.M/s. Europeen Asian Bank (Now knownas Deutche Bank)…. Respondent INCOME TAX REFERENCE NO.109 OF 1998 The Director of Income Tax(Exemption), Bombay…. ApplicantVs.Trustees of Watumull Foundation (I), Bom.…. Respondent Page 4 of 36 suresh Common Order-24-233.doc INCOME TAX REFERENCE NO.143 OF 1998 The C.I.T., B.C-XIIVs.M/s. Shreeji Developments …. Applicant …. Respondent INCOME TAX REFERENCE NO.158 OF 1998 The C.I.T, B.C-I…. ApplicantVs.Advani Oerlikon Ltd.…. Respondent INCOME TAX REFERENCE NO.161 OF 1998 The C.I.T., B.C-II…. ApplicantVs.M/s. Chika Ltd.…. Respondent INCOME TAX REFERENCE NO.171 OF 1998 The C.I.T., B.C-III…. ApplicantVs.20[th] Century Leasing Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.191 OF 1998 The C.I.T., B.C-III…. ApplicantVs.Siemens A.G. (W.G.)…. Respondent INCOME TAX REFERENCE NO.284 OF 1998 The C.I.T., B.C-I…. ApplicantVs.Tata Exports Ltd.…. Respondent Page 5 of 36 suresh INCOME TAX REFERENCE NO.698 OF 1998 The C.I.T., B.C-III…. ApplicantVs. M/s. Anchor Line Ltd.…. Respondent INCOME TAX REFERENCE NO.824 OF 1998 The C.I.T., B.C-V…. Applicant Vs.M/s. Rookmann's Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.829 OF 1998 The C.I.T, B.C-I…. ApplicantVs.Advani Oerlikon Ltd.…. Respondent INCOME TAX REFERENCE NO.161 OF 1998 The C.I.T., B.C-II…. ApplicantVs.M/s. Chika Ltd.…. Respondent INCOME TAX REFERENCE NO.171 OF 1998 The C.I.T., B.C-III…. ApplicantVs.20[th] Century Leasing Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.191 OF 1998 The C.I.T., B.C-III…. ApplicantVs.Siemens A.G. (W.G.)…. Respondent INCOME TAX REFERENCE NO.284 OF 1998 The C.I.T., B.C-I…. ApplicantVs.Tata Exports Ltd.…. Respondent Page 5 of 36 suresh INCOME TAX REFERENCE NO.698 OF 1998 The C.I.T., B.C-III…. ApplicantVs. M/s. Anchor Line Ltd.…. Respondent INCOME TAX REFERENCE NO.824 OF 1998 The C.I.T., B.C-V…. Applicant Vs.M/s. Rookmann's Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.829 OF 1998 The C.I.T., B.C-I…. ApplicantVs.Sri Purshottam V. Raheja…. Respondent INCOME TAX REFERENCE NO.929 OF 1998 The C.I.T., Kolhapur…. ApplicantVs.Shri Shetkari S.S.K. Ltd.…. Respondent INCOME TAX REFERENCE NO.930 OF 1998 The C.I.T., Kolhapur…. ApplicantVs.Shri Chhatrapati Shahu Sah. SakharKarkhana Ltd.…. Respondent INCOME TAX REFERENCE NO.975 OF 1998 C.I.T., B.C-V, Ranchi…. ApplicantVs.M/s. India Fire Bricks & Insulation Co. Ltd.…. Respondent Page 6 of 36 suresh INCOME TAX REFERENCE NO.977 OF 1998 C.I.T., B.C-II…. ApplicantVs.Great Eastern Shipping Co. Ltd.…. RespondentINCOME TAX REFERENCE NO.981 OF 1998 The C.I.T., B.C-IV…. ApplicantVs.M/s. Nobel Paints & Varnish Co. Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.984 OF 1998 The C.I.T., B.C-II…. ApplicantVs.M/s. G.G.I. K.P. Ltd.…. Respondent INCOME TAX REFERENCE NO.1041 OF 1998 The C.I.T., Bombay…. ApplicantVs.M/s. Jyoti Embroidery Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.1042 OF 1998 The C.I.T., Bombay…. ApplicantVs.M/s. Viscorts Farge Ltd.…. Respondent INCOME TAX REFERENCE NO.1043 OF 1998 The C.I.T., Bombay…. ApplicantVs.M/s. Rayex India Ltd.…. Respondent Page 7 of 36 suresh INCOME TAX REFERENCE NO.1044 OF 1998 The C.I.T., BombayVs.M/s. Caltex India Ltd. …. Applicant …. Respondent INCOME TAX REFERENCE NO.1045 OF 1998 The C.I.T., Bombay…. ApplicantVs.M/s. Bishen Silk Mills…. Respondent INCOME TAX REFERENCE NO.1046 OF 1998 The C.I.T., Bombay…. ApplicantVs.United Holdings Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.1047 OF 1998 The C.I.T., Bombay…. ApplicantVs.M/s. Dai Ichi Karkaria Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.1050 OF 1998 The C.I.T., Bombay…. ApplicantVs.M/s. Parry's (Eastern) Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.1104 OF 1998 The C.I.T., B.C-VII…. ApplicantVs.A.V. Trust…. Respondent Page 8 of 36 suresh INCOME TAX REFERENCE NO.1105 OF 1998 The C.I.T., Bombay…. ApplicantVs.Patel Bros. Trust, Bombay…. Respondent INCOME TAX REFERENCE NO.1106 OF 1998 The C.I.T., Bombay …. Applicant Vs.Vinod Trust, Bombay…. Respondent INCOME TAX REFERENCE NO.1107 OF 1998 The C.I.T., B.C-VIIVs. M.A. Sanghrajka Trust …. Applicant…. Respondent INCOME TAX REFERENCE NO.1108 OF 1998 The C.I.T., B.C-VII…. ApplicantVs.Vinod Sanjeev Vinitha Trust…. Respondent INCOME TAX REFERENCE NO.1109 OF 1998 The C.I.T., B.C-VII…. ApplicantVs.Maherdas & Bros. Trust…. Respondent INCOME TAX REFERENCE NO.1110 OF 1998 The C.I.T., B.C-VII…. ApplicantVs.D.A. Patel Children Trust…. Respondent Page 9 of 36 suresh Common Order-24-233.doc INCOME TAX REFERENCE NO.1141 OF 1998 The C.I.T., Bombay City IIIVs. M/s. Garware Synthetics Pvt. Ltd. …. Applicant …. Respondent INCOME TAX REFERENCE NO.31 OF 1999 The C.I.T., Kolhapur Vs. Vita Merchants Co.op Bank Ltd. …. Applicant…. Respondent INCOME TAX REFERENCE NO.35 OF 1999 WITH --NMS1003/1999 IN ITR35/1999 The C.I.T., Kolhapur…. ApplicantVs.Shri Siddeshwar S.S.K. Ltd.…. Respondent INCOME TAX REFERENCE NO.49 OF 1999 The C.I.T., B.C-II Vs. M/s. Subsea Offshore Ltd. …. Applicant …. Respondent INCOME TAX REFERENCE NO.59 OF 1999 WITH --NMS1005/1999 IN ITR59/1999 The C.I.T., Kolhapur The C.I.T., B.C-VII…. ApplicantVs.D.A. Patel Children Trust…. Respondent Page 9 of 36 suresh Common Order-24-233.doc INCOME TAX REFERENCE NO.1141 OF 1998 The C.I.T., Bombay City IIIVs. M/s. Garware Synthetics Pvt. Ltd. …. Applicant …. Respondent INCOME TAX REFERENCE NO.31 OF 1999 The C.I.T., Kolhapur Vs. Vita Merchants Co.op Bank Ltd. …. Applicant…. Respondent INCOME TAX REFERENCE NO.35 OF 1999 WITH --NMS1003/1999 IN ITR35/1999 The C.I.T., Kolhapur…. ApplicantVs.Shri Siddeshwar S.S.K. Ltd.…. Respondent INCOME TAX REFERENCE NO.49 OF 1999 The C.I.T., B.C-II Vs. M/s. Subsea Offshore Ltd. …. Applicant …. Respondent INCOME TAX REFERENCE NO.59 OF 1999 WITH --NMS1005/1999 IN ITR59/1999 The C.I.T., Kolhapur Vs.Vasantdada S.S.K. Ltd. …. Applicant…. Respondent Page 10 of 36 suresh Common Order-24-233.doc INCOME TAX REFERENCE NO.76 OF 1999 M/s. Raney & Co. Vs.The C.I.T., B.C-IX …. Applicant …. Respondent INCOME TAX REFERENCE NO.77 OF 1999 The C.I.T., B.C-I Vs.M/s. Conwood Builders …. Applicant …. Respondent INCOME TAX REFERENCE NO.89 OF 1999 The C.I.T., Kolhapur…. Applicant Vs.Shri Annappa Kukara Deodiga …. Respondent INCOME TAX REFERENCE NO.133 OF 1999 The C.I.T. (Exemption) Bombay…. ApplicantVs.Institute of Banking Personnel Selection…. Respondent INCOME TAX REFERENCE NO.270 OF 1999 WITH--NMS4048/1999 IN ITR270/1999 The C.I.T., Kolhapur Vs.Balasaheb Desai S.S.K. Ltd. …. Applicant …. Respondent INCOME TAX REFERENCE NO.323 OF 1999 The C.I.T., NashikVs.Vinayak Sahakari Sakhar Karkhana Ltd. …. Applicant …. Respondent Page 11 of 36 suresh Common Order-24-233.doc INCOME TAX REFERENCE NO.9 OF 2000 Dr. Digambar V.S. Talaulikar…. ApplicantVs.The C.I.T. Karnataka-I, Bangalore…. Respondent INCOME TAX REFERENCE NO.30 OF 2000 M/s. Vijay Udyog, Akola…. ApplicantVs.The C.I.T., Vidarbha, Nagpur…. Respondent INCOME TAX REFERENCE NO.31 OF 2000 M/s. Vijay Udyog, Akola…. ApplicantVs.The C.I.T., Vidarbha, Nagpur…. Respondent INCOME TAX REFERENCE NO.32 OF 2000 M/s. Laxmi Fruit Co., Nagpur…. ApplicantVs.The C.I.T., Vidarbha, Nagpur…. Respondent INCOME TAX REFERENCE NO.33 OF 2000 Central Province Manganese Ore Col Ltd.,Nagpur…. ApplicantVs.The C.I.T., Vidarbha, Nagpur…. Respondent INCOME TAX REFERENCE NO.34 OF 2000 Central Province Manganese Ore Col Ltd.,Nagpur…. ApplicantVs.The C.I.T., Nagpur…. Respondent Page 12 of 36 suresh INCOME TAX REFERENCE NO.84 OF 2000 The C.I.T., C-VI, Bombay…. Applicant Vs.M/s. Reliance Industries Ltd., Bombay…. Respondent INCOME TAX REFERENCE NO.45 OF 2001 The Commissioner of Income Tax,Mumbai City-I, Mumbai…. ApplicantVs.K.E.C. International Ltd.…. Respondent INCOME TAX REFERENCE NO.218 OF 2010 Bombay Papers Pvt. Ltd.…. ApplicantVs.The Commissioner of Income Tax…. Respondent INCOME TAX REFERENCE NO.432 OF 1977 C.I.T., Nagpur…. ApplicantVs.M/s. Vasant Sitaram Sanawane…. Respondent INCOME TAX REFERENCE NO.483 OF 1978 C.I.T., Nagpur…. ApplicantVs. G.N. Agarwal…. Respondent INCOME TAX REFERENCE NO.438 OF 1982 CIT, Nagpur…. Applicant Vs.N.H. Khandelwal…. Respondent Page 13 of 36 suresh INCOME TAX REFERENCE NO.211 OF 1984 T.V. Gujar, NagpurVs.The C.I.T., Nagpur …. Applicant …. Respondent INCOME TAX REFERENCE NO.53 OF 1985 M/s. Punjab Mills Stores, Nagpur…. ApplicantVs.The C.I.T., Nagpur…. Respondent INCOME TAX REFERENCE NO.491 OF 1985 Smt. Chanavabai V. Mahajan,Osmanabad…. ApplicantVs.The C.I.T., Nagpur…. Respondent …. Respondent INCOME TAX REFERENCE NO.230 OF 1986 R.B. Shreeram Durgaprasad & FatechandNarsingdas Tumar…. ApplicantVs.The C.I.T., Vidarbha, Nagpur…. Respondent INCOME TAX REFERENCE NO.555 OF 1987 The C.I.T., Nagpur…. ApplicantVs.Maharashtra State Mining Corpn.Ltd., Nagpur…. Respondent INCOME TAX REFERENCE NO.7 OF 1988 The CIT, Nagpur…. ApplicantVs.Ferro Alloy Corpn. Ltd., Tumsar…. Respondent …. Respondent Page 14 of 36 suresh INCOME TAX REFERENCE NO.34 OF 1988 T.V. Gujar, NagpurVs.The C.I.T., Nagpur …. Applicant …. Respondent INCOME TAX REFERENCE NO.53 OF 1985 M/s. Punjab Mills Stores, Nagpur…. ApplicantVs.The C.I.T., Nagpur…. Respondent INCOME TAX REFERENCE NO.491 OF 1985 Smt. Chanavabai V. Mahajan,Osmanabad…. ApplicantVs.The C.I.T., Nagpur…. Respondent …. Respondent INCOME TAX REFERENCE NO.230 OF 1986 R.B. Shreeram Durgaprasad & FatechandNarsingdas Tumar…. ApplicantVs.The C.I.T., Vidarbha, Nagpur…. Respondent INCOME TAX REFERENCE NO.555 OF 1987 The C.I.T., Nagpur…. ApplicantVs.Maharashtra State Mining Corpn.Ltd., Nagpur…. Respondent INCOME TAX REFERENCE NO.7 OF 1988 The CIT, Nagpur…. ApplicantVs.Ferro Alloy Corpn. Ltd., Tumsar…. Respondent …. Respondent Page 14 of 36 suresh INCOME TAX REFERENCE NO.34 OF 1988 Shri T.V. Gujar, Nagpur…. ApplicantVs.The C.I.T, Nagpur…. Respondent INCOME TAX REFERENCE NO.61 OF 1988 INCOME TAX REFERENCE NO.284 OF 1988 The C.I.T., Vidarbha, Nagpur…. ApplicantVs.M/s. Ferro Alloys Corpn. Ltd., Tumsar(M.S.)…. Respondent INCOME TAX REFERENCE NO.20 OF 1993 M/s. Vidharbha Distillers, Nagpur…. ApplicantVs.The C.I.T., Vidharbha, Nagpur…. Respondent INCOME TAX REFERENCE NO.26 OF 1993 M/s. R.D. Patel & Co., Chandrapur…. ApplicantVs.The C.I.T., Nagpur…. Respondent INCOME TAX REFERENCE NO.35 OF 1993 The C.I.T., Vidharbha, Nagpur…. ApplicantVs.Vidharba Housing Board, Nagpur…. Respondent Page 15 of 36 suresh INCOME TAX REFERENCE NO.49 OF 1993 INCOME TAX REFERENCE NO.73 OF 1993 INCOME TAX REFERENCE NO.99 OF 1993 INCOME TAX REFERENCE NO.150 OF 1993 INCOME TAX REFERENCE NO.190 OF 1993 The C.I.T., Vidharba, Nagpur…. ApplicantVs.Shri R.V. Dhanwatey (Indl)…. Respondent Page 16 of 36 INCOME TAX REFERENCE NO.29 OF 1994 INCOME TAX REFERENCE NO. 69 OF 1994 INCOME TAX REFERENCE NO.85 OF 1994 INCOME TAX REFERENCE NO.96 OF 1994 INCOME TAX REFERENCE NO.103 OF 1994 INCOME TAX REFERENCE NO.109 OF 1994 Page 17 of 36 suresh INCOME TAX REFERENCE NO.115 OF 1995 Page 18 of 36 INCOME TAX REFERENCE NO.296 OF 1995 INCOME TAX REFERENCE NO.352 OF 1995 INCOME TAX REFERENCE NO.367 OF 1995 INCOME TAX REFERENCE NO.740 OF 1998 Page 19 of 36 suresh INCOME TAX REFERENCE NO.945 OF 1998 The C.I.T., Vidarbha, Nagpur…. ApplicantVs.M/s. Balchand Mutha & Co.…. Respondent INCOME TAX REFERENCE NO.7 OF 1999 The C.I.T., Vidarbha, Nagpur…. ApplicantVs.Sharda Ispat Ltd., Nagpur…. Respondent INCOME TAX REFERENCE NO.50 OF 1999 The C.I.T., Vidarbha, Nagpur…. ApplicantVs.Shri B.A. Mohota Textile Traders Pvt.Ltd.…. Respondent INCOME TAX REFERENCE NO.51 OF 1999 The C.I.T., Vidarbha, Nagpur…. ApplicantVs.M/s. Mahesh Agricultural Implements &Steel Forgings Ltd.…. Respondent INCOME TAX REFERENCE NO.52 OF 1999 The C.I.T., Nagpur…. ApplicantVs.M/s. Ferro Alloys Corpn. Ltd.…. Respondent INCOME TAX REFERENCE NO.136 OF 1999 The C.I.T., Vidarbha, Nagpur…. ApplicantVs.Shri Gauridatta Tiwari Chandrapur…. Respondent Page 20 of 36 suresh Page 21 of 36 suresh INCOME TAX REFERENCE NO.153 OF 1999 INCOME TAX REFERENCE NO.264 OF 1999 The C.I.T., Nagpur…. ApplicantVs.Smt. Shila K. Singhee…. Respondent INCOME TAX REFERENCE NO.418 OF 1999 The C.I.T., Vidarbha, Nagpur…. ApplicantVs.M/s. Vidarbha Paper Mills, Nagpur…. Respondent INCOME TAX REFERENCE NO.419 OF 1999 The C.I.T., Vidarbha, Nagpur…. ApplicantVs.Hinganghatr Textiles Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.35 OF 2000 Manganese Ore (India) Ltd., Nagpur…. ApplicantVs.The C.I.T., Vidarbha, Nagpur…. Respondent INCOME TAX REFERENCE NO.38 OF 2000 Central Provinces Manganese Ore Co. Ltd.…. ApplicantVs.The C.I.T., Vidarbha, Nagpur…. Respondent Page 22 of 36 INCOME TAX REFERENCE NO.16 OF 2002 INCOME TAX REFERENCE NO.264 OF 1997 INCOME TAX REFERENCE NO.492 OF 1997 INCOME TAX REFERENCE NO.507 OF 1997 INCOME TAX REFERENCE NO.264 OF 1999 The C.I.T., Nagpur…. ApplicantVs.Smt. Shila K. Singhee…. Respondent INCOME TAX REFERENCE NO.418 OF 1999 The C.I.T., Vidarbha, Nagpur…. ApplicantVs.M/s. Vidarbha Paper Mills, Nagpur…. Respondent INCOME TAX REFERENCE NO.419 OF 1999 The C.I.T., Vidarbha, Nagpur…. ApplicantVs.Hinganghatr Textiles Pvt. Ltd.…. Respondent INCOME TAX REFERENCE NO.35 OF 2000 Manganese Ore (India) Ltd., Nagpur…. ApplicantVs.The C.I.T., Vidarbha, Nagpur…. Respondent INCOME TAX REFERENCE NO.38 OF 2000 Central Provinces Manganese Ore Co. Ltd.…. ApplicantVs.The C.I.T., Vidarbha, Nagpur…. Respondent Page 22 of 36 INCOME TAX REFERENCE NO.16 OF 2002 INCOME TAX REFERENCE NO.264 OF 1997 INCOME TAX REFERENCE NO.492 OF 1997 INCOME TAX REFERENCE NO.507 OF 1997 INCOME TAX REFERENCE NO.44 OF 1998 Page 23 of 36 suresh Page 24 of 36 suresh INCOME TAX REFERENCE NO.266 OF 1998 Page 25 of 36 suresh INCOME TAX REFERENCE NO.383 OF 1998 Page 26 of 36 suresh INCOME TAX REFERENCE NO.498 OF 1998 Page 27 of 36 suresh INCOME TAX REFERENCE NO.518 OF 1998 INCOME TAX REFERENCE NO.520 OF 1998 INCOME TAX REFERENCE NO.522 OF 1998 Page 28 of 36 suresh INCOME TAX REFERENCE NO.536 OF 1998 INCOME TAX REFERENCE NO.552 OF 1998 INCOME TAX REFERENCE NO.577 OF 1998 Page 29 of 36 suresh INCOME TAX REFERENCE NO.607 OF 1998 The C.I.T. Karnataka…. ApplicantVs.Goa Daman & Diu Industrial DevelopmentCorpn., Panaji…. Respondent INCOME TAX REFERENCE NO.628 OF 1998 The C.I.T. Karnataka-III, Bangalore…. ApplicantVs.M/s. Hede Navitation (P) Ltd.,Panaji, Goa…. Respondent INCOME TAX REFERENCE NO.639 OF 1998 The C.I.T. Karnataka-III…. ApplicantVs.M/s. Rajaram Bandekar & Sons Shipping,Goa…. Respondent INCOME TAX REFERENCE NO.640 OF 1998 The C.I.T. Karnataka-III…. ApplicantVs.M/s. Lead Power System Pvt. Ltd., Goa…. Respondent INCOME TAX REFERENCE NO.642 OF 1998 The C.I.T. Karnataka-III…. ApplicantVs.Caixa Economic De Goa…. Respondent INCOME TAX REFERENCE NO.643 OF 1998 The C.I.T. Karnataka-III, Bangalore…. ApplicantVs.M/s. Goa Plast Pvt. Ltd.…. Respondent Page 30 of 36 suresh INCOME TAX REFERENCE NO.802 OF 1998 Page 31 of 36 suresh INCOME TAX REFERENCE NO. 803 OF 1998 INCOME TAX REFERENCE NO.810 OF 1998 The C.I.T. Karnataka-III, Bangalore…. ApplicantVs.Sri & Smt. Mahesh M. Rao…. Respondents INCOME TAX REFERENCE NO.812 OF 1998 The C.I.T. Karnataka-III…. ApplicantVs.Shri R.R. Colvalkar…. Respondent INCOME TAX REFERENCE NO.835 OF 1998 The C.I.T. Karnataka-III, Bangalore…. ApplicantVs.M/s. Tyres India Bicholim…. Respondent INCOME TAX REFERENCE NO.847 OF 1998 The C.I.T. Karnataka-III…. ApplicantVs.M/s. Key Capacitors P. Ltd.…. Respondent INCOME TAX REFERENCE NO.848 OF 1998 The C.I.T. Karnataka-III…. ApplicantVs.M/s. Caculo Netts (P) Ltd.…. Respondent Page 32 of 36 suresh INCOME TAX REFERENCE NO.946 OF 1998 INCOME TAX REFERENCE NO.953 OF 1998 INCOME TAX REFERENCE NO.240 OF 1999 INCOME TAX REFERENCE NO.326 OF 1999 Page 33 of 36 suresh Common Order-24-233.doc INCOME TAX REFERENCE NO.327 OF 1999 The C.I.T., PuneVs.M/s. Jaco Drilling Co. …. Applicant…. Respondent AND INCOME TAX REFERENCE NO.217 OF 2010 Sakal Paper Pvt. Ltd.Vs.The Commr. Of Income Tax, Pune …. Applicant…. Respondent None for the parties. CORAM: M.S. SANKLECHA & B.P. COLABAWALLA, JJ.DATED: JANUARY 22, 2016 P.C: 1.All these References under Section 256(1) of the Income Tax Act, 1961 made at the instance of the applicants mentioned hereinabove have been awaiting disposal in this Page 34 of 36 suresh Common Order-24-233.doc Court. It was noticed that the Record and Proceedings were not traceable in the Registry nor were the necessary paper-books filed in these References by the applicants. Page 33 of 36 suresh Common Order-24-233.doc INCOME TAX REFERENCE NO.327 OF 1999 The C.I.T., PuneVs.M/s. Jaco Drilling Co. …. Applicant…. Respondent AND INCOME TAX REFERENCE NO.217 OF 2010 Sakal Paper Pvt. Ltd.Vs.The Commr. Of Income Tax, Pune …. Applicant…. Respondent None for the parties. CORAM: M.S. SANKLECHA & B.P. COLABAWALLA, JJ.DATED: JANUARY 22, 2016 P.C: 1.All these References under Section 256(1) of the Income Tax Act, 1961 made at the instance of the applicants mentioned hereinabove have been awaiting disposal in this Page 34 of 36 suresh Common Order-24-233.doc Court. It was noticed that the Record and Proceedings were not traceable in the Registry nor were the necessary paper-books filed in these References by the applicants. 2.Therefore, these References had been placed for direction by the Master and Assistant Prothonotary (Judicial) so as to enable the applicants in these References to reconstruct the Record and Proceedings as well as file the necessary paper-books so as to enable the Court to dispose of these References made at the instance of the various applicants mentioned hereinabove. 3.However, in spite of adjournments being granted, the applicants have not reconstructed the necessary Record and Proceedings and filed the paper-books in Court. This led the Master and Assistant Prothonotary (Judicial) passing an order on 14-12-2015 directing the applicants in the above References to reconstruct the Record and Proceedings and also file necessary paper-books on or before 18-1-2016. The above order also clarified that in the absence of the Record and Proceedings being reconstructed and filed along with the paper-books, the Page 35 of 36 suresh Common Order-24-233.doc References would be placed before this Court to obtain appropriate directions in terms of Rule 660 of the Bombay High Court (Original Side) Rules. The applicants do not appear to be interested in pursuing these References referred to hereinabove, which are pending from 1994 onwards. The last such Reference which has been referred to hereinabove is of the year 2010. This is so as none appears for them even today which also evidences the fact that the applicants are not interested in pursuing the References. 4.In the circumstances, we return all the References mentioned herein above unanswered. However, it is made clear that the questions raised for our opinion in the aforesaid References are left open for consideration in an appropriate case. 5.All the aforesaid References are disposed of in the above terms. No order as to costs. (B.P. COLABAWALLA, J.) (M.S. SANKLECHA, J.) Page 36 of 36