High Court refused to decide an income tax reference under Section 256(1) of the Income Tax Act as the applicant declined to press the reference, leaving the issue open for future consideration.
Reference returned unanswered with the question left open for future consideration.
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.
1
1025.itr-39.00.doc
Sbw
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX REFERENCE NO.39 OF 2000
M/s. Inquilab Publications P. Ltd. ..Applicant
Versus
The Commissioner of Income Tax
..Respondent
Mr. Satendra Pandey 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
has been made by the Income Tax Appellate Tribunal relates to A.Y. 198182.
instance the present Reference was made by the Tribunal, on instructions, states that the applicant-assessee does not want to press the present Reference. In the above view, the Reference is returned unanswered. However, it is made clear that the question raised herein is left open for consideration in an appropriate case, if not already decided.
1 provisions across 1 enactments
M/s. Inquilab Publications P. Ltd.
The 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
