{"id":8432,"date":"2011-04-18T00:00:00","date_gmt":"2011-04-17T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-chokshii-on-18-april-2011"},"modified":"2015-09-05T08:20:27","modified_gmt":"2015-09-05T02:50:27","slug":"commissioner-vs-chokshii-on-18-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-chokshii-on-18-april-2011","title":{"rendered":"Commissioner vs Chokshii on 18 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">Commissioner vs Chokshii on 18 April, 2011<\/div>\n<div class=\"doc_author\">Author: D.A.Mehta,&amp;Nbsp;Ms.Justice Harsha Devani,&amp;Nbsp;<\/div>\n<pre>   Gujarat High Court Case Information System \n\n  \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nITR\/330\/1993\t 3\/ 4\tORDER \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nINCOME\nTAX REFERENCE No. 330 of 1993\n \n\n \n \n==============================================================\n\n \n\nCOMMISSIONER\nOF INCOME TAX - Applicant(s)\n \n\nVersus\n \n\nCHOKSHII\nVINODCHANDRA CHANDULAL - Respondent(s)\n \n\n==============================================================\n \nAppearance\n:  \nMR\nMANISH R BHATT for\nPetitioner No(s).: 1. \n \nNOTICE\nSERVED for Respondent\nNo(s).:\n1. \n==================================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE D.A.MEHTA\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMS.JUSTICE H.N.DEVANI\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 23\/08\/2005 \n\n \n\n \n \nORAL\nORDER<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE D.A.MEHTA)<\/p>\n<p>Income<br \/>\n\tTax Appellate Tribunal, Ahmedabad Bench ?SA?? has referred the<br \/>\n\tfollowing question under Section 256(2) of the Income Tax Act, 1961<br \/>\n\t(the Act) at the instance of the Commissioner of Income Tax :\n<\/p>\n<p>?SWhether on the facts<br \/>\nand in the circumstances of the case, the Appellate Tribunal is right<br \/>\nin law in setting aside the order made by the Commissioner of Income<br \/>\nTax passed under Section 263 of the I.T.Act, 1961???\n<\/p>\n<p>Though<br \/>\n\tthe question is referred as directed by this Court, it is not<br \/>\n\tnecessary to answer the question on merits as it is a question of<br \/>\n\tfact only.  As laid down by the Apex Court in case of <a href=\"\/doc\/648722\/\">Commissioner<br \/>\n\tof Income Tax, West Bengal II v. Smt.Anusuya Devi,<\/a> [1968] 68 ITR<br \/>\n\t750, ?SThe High Court may only answer a question referred to it<br \/>\n\tby the Appellate Tribunal: the High Court is however not bound to<br \/>\n\tanswer a question merely because it is raised and referred.  It is<br \/>\n\twell settled that the High Court may decline to answer a question of<br \/>\n\tfact or a question of law which is purely academic or has no bearing<br \/>\n\ton the dispute between the parties or though referred by the<br \/>\n\tTribunal does not arise out of its order.  The High Court may also<br \/>\n\tdecline to answer a question arising out of the order of the<br \/>\n\tTribunal, if it is unnecessary or irrelevant or is not calculated to<br \/>\n\tdispose of the real issue between the taxpayer and the department.<br \/>\n\tThere is also no ground for restricting that power when by an<br \/>\n\terroneous order the High Court has directed the Tribunal to state a<br \/>\n\tcase on a question which does not arise out of the order of the<br \/>\n\tTribunal.  At the hearing of a reference pursuant to an order<br \/>\n\tcalling upon the Tribunal to state a case, the High Court is not<br \/>\n\tbound to answer the question without considering whether it arises<br \/>\n\tout of the order of the Tribunal, whether it is a question of law,<br \/>\n\tor whether it is academic, unnecessary or irrelevant.??  This<br \/>\n\tposition has been reiterated by the Apex Court in case of<br \/>\n\t<a href=\"\/doc\/1666444\/\">Lakshmiratan Cotton Mills Co. Ltd. v. Commissioner of Income<\/a> tax,<br \/>\n\tU.P. [1969] 73 ITR 634 and since then, has been consistently<br \/>\n\tfollowed and applied by various High Courts.\n<\/p>\n<p>As<br \/>\n\tcan be seen from the impugned order of Tribunal, the Tribunal has<br \/>\n\trecorded findings of fact based upon appreciation of evidence on<br \/>\n\trecord.  In these circumstances, the reference is declined to be<br \/>\n\tanswered and stands disposed of accordingly.\n<\/p>\n<p>[D.A.MEHTA,<br \/>\nJ.]<\/p>\n<p>[HARSHA<br \/>\nDEVANI, J.]<\/p>\n<p>parmar*<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court Commissioner vs Chokshii on 18 April, 2011 Author: D.A.Mehta,&amp;Nbsp;Ms.Justice Harsha Devani,&amp;Nbsp; Gujarat High Court Case Information System Print ITR\/330\/1993 3\/ 4 ORDER IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No. 330 of 1993 ============================================================== COMMISSIONER OF INCOME TAX &#8211; Applicant(s) Versus CHOKSHII VINODCHANDRA CHANDULAL &#8211; Respondent(s) ============================================================== Appearance [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-8432","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs Chokshii on 18 April, 2011 - Free Judgements of Supreme Court &amp; 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