The Income Tax Reference No. 4 of 1996 was disposed of as the appellant did not press the reference due to low tax effect. The reference is returned as unanswered with the question left open for a future case.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX REFERENCE NO.4 OF 1996
The Commissioner of Income Tax ..Appellant.
V/s.
Grand Hotel (Bombay) P. Ltd. ..Respondent.
Mr.A.N. Kotangale for appellant.
CORAM : F.I.REBELLO AND
J.P.DEVADHAR, JJ.
DATED : 22ND AUGUST, 2007.
P.C. :-
As the tax effect is less than Rs.4 lakhs
and in the light of the Board’s Circular, learned
counsel for the appellant does not press the reference.
2. In that light of that reference is returned
as unanswered. The question of law, if any, is left
open for consideration in an appropriate case.
3. Reference disposed of accordingly.
(F.I.REBELL0, J.)
(J.P.DEVADHAR, J.)
Commissioner of Income Tax
Grand Hotel (Bombay) P. Ltd.
F.I. Rebello
J.P. Devadhar
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court