Case LawHigh Court › The Commissioner Of Income-Tax v. Shri S...

The Commissioner Of Income-Tax v. Shri S.v. Mhatre & Ors

High Court 17 Oct 2005 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income-Tax v. Shri S.v. Mhatre & Ors
Date of order
17 Oct 2005
Assessment year(s)
Outcome
Other

The order — as passed by the High Court

Case summary

In The Commissioner Of Income-Tax v. Shri S.v. Mhatre & Ors, the High Court (2005) decided the matter.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO. 51 OF 1997. The Commissioner of Income-tax. vs. Shri S.V. Mhatre & ors. ..Applicant...Respondents Shri Parag Vyas with Ashok Kotangale and A.S. Raofor the applicant. AND INCOME TAX REFERENCE NO. 66 OF 1997 The Commissioner of Income taxvs.Devichandsa Dhullichansa FamilyTrust. .. Respondents. .. Applicant. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. Shri Pramod Vaidya i/b S.N.Inamdar for therespondent. AND INCOME TAX REFERENCE NO.68 OF 1997. The Commissioner of Income Tax. vs. M/s Amity Agrovet Industries P.Ltd.. ..Respondent./ .. Aplicant. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO. 69 OF 1997 The Commissioner of Income Tax. vs. M/s Jay Ambe Supari Centre. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. ..Applicant. ..Respondent. AND The Commissioner of Income-tax. vs. Dr.A.M.Gokhale. ..Applicant. ..Respondent. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO. 82 OF 1997. The Commissioner of Income-tax. vs. National Garage P.Ltd. ..Applicant...Respondent. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO. 89 OF 1997. The Commissioner of Income-tax. vs. Shri Ramkrishna Bajaj ..Applicant...Respondent. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO. 130 OF 1997. The Commissioner of Income-tax. vs. The Trustees of Sir JamsetjiJeejeebhoy Charity Fund. ..Applicant. ..Respondent. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO. 146 OF 1997. The Commissioner of Income-tax. vs. M/s Vegetable Vitaminfood Co. P.Ltd. ..Applicant. ..Respondent. AND INCOME TAX REFERENCE NO. 168 OF 1997. The Commissioner of Income-tax.vs.M/s International DataManagement P.Ltd. ..Applicant. ..Respondent. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO. 210 OF 1997 The Commissioner of Income-tax. ..Applicant. vs.M/s Sanghi Motors P.Ltd...Respondent. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the Applicant. AND INCOME TAX REFERENCE NO. 236 OF 1997. The Commissioner of Income-tax...Applicant.vs.Shri Atul Kamath..Respondent.Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO.244 OF 1997. The Commissioner of Income-tax...Applicant.vs.Shri Saeed-Al-Rafaie...Respondent.Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO.249 OF 1997. vs. M/s B.P. (India Agencies) Ltd. ..Applicant. ..Respondent. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO. 295 OF 1997. The Commissioner of Income-tax.vs.Padamshi Meghji ..Applicant. ..Respondent. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO. 309 OF 1997. The Commissioner of Income-tax. ..Applicant. vs. Shri Jitrendra J. Modi ..Respondent. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO. 324 OF 1997. The Commissioner of Income-tax.vs.All India Reporter Ltd.Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. ..Applicant...Respondent. CORAM : V.C.DAGA AND J.P. DEVADHAR,JJ. DATED : 17.10.2005. P.C. :---- this Court in the case of C.I.T. vs. Camco ColourCo.(2002) 254 ITR 565, we do not think itnecessary to answer the references made to thisCourt having negligible tax effect. Accordingly, ..Applicant. ..Respondent. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO. 309 OF 1997. The Commissioner of Income-tax. ..Applicant. vs. Shri Jitrendra J. Modi ..Respondent. Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. AND INCOME TAX REFERENCE NO. 324 OF 1997. The Commissioner of Income-tax.vs.All India Reporter Ltd.Shri Parag Vyas with Shri Ashok Kotangale and A.S.Rao for the applicant. ..Applicant...Respondent. CORAM : V.C.DAGA AND J.P. DEVADHAR,JJ. DATED : 17.10.2005. P.C. :---- this Court in the case of C.I.T. vs. Camco ColourCo.(2002) 254 ITR 565, we do not think itnecessary to answer the references made to thisCourt having negligible tax effect. Accordingly, all the references stand returned unanswered with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)
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