Vikram V Panchal v. Commissioner Of Income-Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 123 of 1987 For Approval and Signature: Hon'ble MR.JUSTICE A.R.DAVE and Hon'ble MR.JUSTICE D.A.MEHTA ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO 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? : NO @ VIKRAM V PANCHAL Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 123 of 1987 NOTICE SERVED for Petitioner No. 1 MR AKIL QURESHI for MR RP BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE A.R.DAVE and MR.JUSTICE D.A.MEHTA Date of decision: 31/07/2001 ORAL JUDGEMENT (Per : MR.JUSTICE A.R.DAVE) �At the instance of the assessee the Income Tax Appellate Tribunal, Ahmedabad Bench 'C' has referred a question of law for opinion of this Court. �At the time when the matter was called out, nobody appeared for the applicant. In the circumstances, we decline to answer the question referred to us. �The reference stands disposed of accordingly with no order as to costs. �����(A.R. Dave, J.) �����(D.A. Mehta, J.) (hn)