Income Tax Reference No. 140 Of … vs Mr Rk Patel For on 14 October, 2011

     IN THE HIGH COURT OF GUJARAT AT AHMEDABAD



     INCOME TAX REFERENCE No 140 of 1988




     For Approval and Signature:



              Hon'ble MR.JUSTICE M.S.SHAH
                                 and
              Hon'ble MR.JUSTICE D.A.MEHTA


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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

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COMMISSIONER OF INCOME TAX
Versus
FARIDAHMED ABDULSAMAD

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Appearance:

1. INCOME TAX REFERENCE No. 140 of 1988
MR BB NAIK with MR MANISH R BHATT for Petitioner No. 1
MR RK PATEL for Respondent No. 1

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CORAM : MR.JUSTICE M.S.SHAH
and
MR.JUSTICE D.A.MEHTA

Date of decision: 01/11/2001

ORAL JUDGEMENT
(Per : MR.JUSTICE M.S.SHAH)
In this reference at the instance of the revenue,
the Income Tax Appellate Tribunal, Ahmedabad has referred
the following question for our opinion in respect of
assessment year 1980-81:-

“Whether, the income of Rs.6290/- from the firm
of M/s. Nilam Industries and Weigh Bridge was
assessable in the hands of K.S. Lokhandwala
Family Trust and not including in the income of
the assessee?”

2.We have heard Mr BB Naik learned counsel for the
revenue and Mr RK Patel learned counsel for the assessee.

3.In the order giving rise to this reference, the
Tribunal has specifically stated that it was following
its order dated 20-9-1983 in Appeal No.2220/Ahd/82 and in
the statement of the case, the Tribunal has further
stated that an elaborate statement of the case for the
assessment year 1976-77 was already drawn up for another
reference.

4.At the hearing of this reference, Mr BB Naik
learned counsel for the revenue invited our attention to
the order dated 13-8-2001 in Income Tax Reference No.202
of 1986 wherein this Court declined to answer the
question as the facts on record were not clear.

5.Following the said decision, in this case also,
we decline to answer the question referred to us.

6.The Reference accordingly stands disposed of with
no order as to costs.

(M.S. Shah,J)(D.A. Mehta,J)
zgs/-