Mentioned two questions of law by Tribunal on income tax reference dated 2000. Noted lack of evidence of service on revenue. Declined to extend time for service and returned reference unanswered while leaving questions open for future.
Reference returned unanswered. Questions of law left open for consideration in an appropriate case.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
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1019.itr-11.00.doc
Sbw
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX REFERENCE NO.11 OF 2000
Naath Industries Pvt. Ltd. ..Applicant Versus Commissioner of Income Tax ..Respondent
Mr. Ravi Rattesar i/b. D. M. Harish & Co. for the Applicant.
CORAM: M. S. SANKLECHA & A. K. MENON, JJ.
DATE : 19th AUGUST, 2016
P.C.:
This Reference under Section 256(1)of the Income Tax Act, 1961 by
the Income Tax Appellate Tribunal (Tribunal) seeks our opinion on two substantial questions of law as framed by it. However, Mr. Rattesar, the learned counsel appearing for the applicant-assessee very fairly states that he is not in a possession of evidence to show that the Reference has been served upon the Revenue. This Reference is of the year 2000. In terms of Rule 658 of the Bombay High Court (Original Side) Rules, the party at whose instance a Reference has been made to this Court is required to take all such steps as are necessary to have a notice issued and served upon the opposite party within two months from the receipt of notice of
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1019.itr-11.00.doc
the Reference from the High Court.
(A. K. MENON, J.) (M. S. SANKLECHA, J.)
Wadhwa
2 issues framed by the court
Whether the reference returnable is liable to be disposed of when there is no evidence of service of reference on the revenue.
Whether time limit for service of income tax reference can be extended after a lapse of sixteen years.
1 provisions across 1 enactments
Naath Industries Pvt. Ltd.
Commissioner of Income Tax
M. S. Sanklecha
A. K. Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
