In The Commissioner Of Income Tax v. M/S. Bayer (India) Ltd, the High Court (2005) decided the matter.
Decision: Reference stands disposed of 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 JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICGTION
INCOME TAX REFERENCE NO. 440 of 1995
The Commissioner of Income Tax
... Applicant.
vs.
M/s. Bayer (India) Ltd.
..... Respondent
Mr. Parag Vyas i/b. H.D.Rathod for Applicant.for Applicant.
CORAM: V. C. DAGA
AND
A. S. AGUIAR JJ.
Date:10[th ]August, 2005.
P. C.:
1. Heard. The Income Tax Appellate Tribunal while making thisreference did not frame any question which is clear from the wordsappearing in the statement of the case which reads as under: “Question to be typed at the time of finalization”. reference did not frame any question which is clear from the wordsappearing in the statement of the case which reads as under: “Question to be typed at the time of finalization”.
2. It appears that the Tribunal has forgotten to frame the question whilemaking this reference. This reference is pending in this court since1995, for more than for a period of 10 years. For want of any specificquestion before us we are unable to answer the reference.Reference is thus returned unanswered. Needless, to say themaking this reference. This reference is pending in this court since1995, for more than for a period of 10 years. For want of any specificquestion before us we are unable to answer the reference.Reference is thus returned unanswered. Needless, to say the
Tribunal should have been careful while referring the matter to thiscourt.
3. Reference stands disposed of with no order as to costs.
(V. C. DAGA J. )
-x-
(A. S. AGUIAR J.)
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