In Ujala v. Commissioner Of Income-Tax, the High Court (1998) decided the matter.
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 173 of 1984
For Approval and Signature: Hon'ble MR.JUSTICE R.BALIA. and MR.JUSTICE A.R.DAVE ============================================================ -------------------------------------------------------------- UJALA,Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: MR BD KARIA WITH MR RK PATEL FOR MR KC PATEL for Petitioner MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE R.BALIA. and MR.JUSTICE A.R.DAVE Date of decision: 17/12/98
ORAL JUDGEMENT 1.�Mr. B.D. Karia with R.K.Patel appearing for the assessee at whose instance the reference has been made, states that they do not press for the answer to the question referred to us. In view thereof, we refuse to answer the question referred to us by the Income Tax Appellate Tribunal and return the reference unanswered. �����(Rajesh Balia, J) �����(A.R. Dave, J)
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