Disposed

The Director of Income Tax (Examption) Bombay. v. M/S. Plast India Foundation.

Bombay HC22 Jan 2016ITR/91/1998

Case brief

AI extract

What is this about?

Common order in a large batch of income tax references pending since 1994. The record and proceedings were untraceable and, despite adjournments and a peremptory direction of the Master, the applicants neither reconstructed them nor filed paper-books and did not appear. The court returned all the references unanswered, leaving the questions of law open.

What did the court decide?

All references returned unanswered; questions of law left open for consideration in an appropriate case; no order as to costs.

The Director of Income Tax (Examption) Bombay. Vs M/S. Plast India… — Income Tax | Bombay HC (2016)

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Common Order-24-233.doc

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IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.90 OF 1994

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The CIT, C IV, Bombay …. Applicant Vs. Ulka Advertising Pvt. Ltd., Bombay …. Respondent

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WITH

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INCOME TAX REFERENCE NO.9 OF 1995

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Kantilal Purtapshi …. Applicant Vs. The CIT, B.C IV …. Respondent INCOME TAX REFERENCE NO.104 OF 1995 The CIT, B.C. III, Bombay …. Applicant Vs. Mafatlal B Apparel Mfg. Col Ltd., Bombay …. Respondent INCOME TAX REFERENCE NO.406 OF 1995 M/s. R.B. Shreeram Durgaprasad & Fatechand Narsingdas (Export) …. Applicant Vs. The C.I.T., Nagpur …. Respondent

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INCOME TAX REFERENCE NO.342 OF 1997

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The CIT, Bombay C-IX …. Applicant Vs. Associated Cables P. Ltd. …. Respondent

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Common Order-24-233.doc

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INCOME TAX REFERENCE NO.449 OF 1997

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The CIT, B.C-III …. Vs.	Applicant
M/s. Banque Indosuez ….	Respondent
INCOME TAX REFERENCE NO.21 OF	1998
The Director of Income Tax, Bombay
City (Exemption) …. Vs.	Applicant
Trudtees of Indian Council of Social Welfare ….	Respondent
INCOME TAX REFERENCE NO. 23 OF	1998
The C.I.T., B.C-II …. Vs.	Applicant
M/s. Alpha Lavel (I) Ltd. …. INCOME TAX REFERENCE NO.24 OF	Respondent 1998
The C.I.T., B.C-III …. Vs.	Applicant
M/s. E. Marck (I) Ltd. ….	Respondent
INCOME TAX REFERENCE NO. 25 OF	1998
The C.I.T., Kolhapur …. Vs.	Applicant
Balasaheb Desai S.S.K. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.29 OF	1998
The C.I.T., Kolhapur …. Vs.	Applicant
Shri Mahakali S.S. K. Ltd. ….	Respondent

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Page 2 of 36

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INCOME TAX REFERENCE NO.30 OF The C.I.T., Kolhapur …. Vs.	1998 Applicant
Shri Chhatrapati Shahu S.S.K. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.80 OF	1998
The Sangli Bank Ltd. …. Vs.	Applicant
The C.I.T., Kolhapur …. INCOME TAX REFERENCE NO.86 OF	Respondent 1998
The C.I.T. Kolhapur …. Vs.	Applicant
The Solapur Dist. Central Co.op Bank Ltd. ….	Respondent
INCOME TAX REFERENCE NO.88 OF	1998
The C.I.T., B.C-II …. Vs.	Applicant
M/s. Hickson & Dadajee Ltd. ….	Respondent
INCOME TAX REFERENCE NO.89 OF	1998
The C.I.T., B.C-VI …. Vs.	Applicant
M/s. Liberty Oil Mills Pvt. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.91 OF	1998
The Director of Income Tax (Exemption), Bombay …. Vs.	Applicant
M/s. Plast India Foundation ….	Respondent

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Page 3 of 36

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suresh Common Or INCOME TAX REFERENCE NO.101 OF	der-24-233.doc 1998
The C.I.T., Kolhapur …. Vs.	Applicant
Solapur Janata Sahakari Bank Ltd. ….	Respondent
INCOME TAX REFERENCE NO.103 OF	1998
The C.I.T., B.C-IX …. Vs.	Applicant
Shri Suresh Chandra Agarwal …. INCOME TAX REFERENCE NO.106 OF	Respondent 1998
The C.I.T., B.C-V …. Vs.	Applicant
Richardson Hindustan Ltd. ….	Respondent
INCOME TAX REFERENCE NO.107 OF	1998
The C.I.T., B.C-V …. Vs.	Applicant
Richardson Hindustan Ltd. …. INCOME TAX REFERENCE NO.108 OF	Respondent 1998
The C.I.T., B.C-III …. Vs.	Applicant
M/s. Europeen Asian Bank (Now known as Deutche Bank) …. INCOME TAX REFERENCE NO.109 OF	Respondent 1998
The Director of Income Tax (Exemption), Bombay …. Vs. Trustees of Watumull Foundation (I), Bom. ….	Applicant Respondent

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INCOME TAX REFERENCE NO.143 OF The C.I.T., B.C-XII …. Vs.	1998 Applicant
M/s. Shreeji Developments ….	Respondent
INCOME TAX REFERENCE NO.158 OF	1998
The C.I.T, B.C-I …. Vs.	Applicant
Advani Oerlikon Ltd. …. INCOME TAX REFERENCE NO.161 OF	Respondent 1998
The C.I.T., B.C-II …. Vs.	Applicant
M/s. Chika Ltd. …. INCOME TAX REFERENCE NO.171 OF	Respondent 1998
The C.I.T., B.C-III …. Vs.	Applicant
20^thCentury Leasing Pvt. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.191 OF	1998
The C.I.T., B.C-III …. Vs.	Applicant
Siemens A.G. (W.G.) …. INCOME TAX REFERENCE NO.284 OF	Respondent 1998
The C.I.T., B.C-I …. Vs.	Applicant
Tata Exports Ltd. ….	Respondent

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Page 5 of 36

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suresh Common Or INCOME TAX REFERENCE NO.698 OF	der-24-233.doc 1998
The C.I.T., B.C-III …. Vs.	Applicant
M/s. Anchor Line Ltd. ….	Respondent
INCOME TAX REFERENCE NO.824 OF	1998
The C.I.T., B.C-V …. Vs.	Applicant
M/s. Rookmann's Pvt. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.829 OF	1998
The C.I.T., B.C-I …. Vs.	Applicant
Sri Purshottam V. Raheja …. INCOME TAX REFERENCE NO.929 OF	Respondent 1998
The C.I.T., Kolhapur …. Vs.	Applicant
Shri Shetkari S.S.K. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.930 OF	1998
The C.I.T., Kolhapur …. Vs.	Applicant
Shri Chhatrapati Shahu Sah. Sakhar Karkhana Ltd. …. INCOME TAX REFERENCE NO.975 OF	Respondent 1998
C.I.T., B.C-V, Ranchi …. Vs.	Applicant
M/s. India Fire Bricks & Insulation Co. Ltd. ….	Respondent

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suresh Common Or INCOME TAX REFERENCE NO.977 OF	der-24-233.doc 1998
C.I.T., B.C-II …. Vs.	Applicant
Great Eastern Shipping Co. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.981 OF	1998
The C.I.T., B.C-IV …. Vs.	Applicant
M/s. Nobel Paints & Varnish Co. Pvt. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.984 OF	1998
The C.I.T., B.C-II …. Vs.	Applicant
M/s. G.G.I. K.P. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.1041 OF	1998
The C.I.T., Bombay …. Vs.	Applicant
M/s. Jyoti Embroidery Pvt. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.1042 OF	1998
The C.I.T., Bombay …. Vs.	Applicant
M/s. Viscorts Farge Ltd. ….	Respondent
INCOME TAX REFERENCE NO.1043 OF	1998
The C.I.T., Bombay …. Vs.	Applicant
M/s. Rayex India Ltd. ….	Respondent

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INCOME TAX REFERENCE NO.1044 OF The C.I.T., Bombay …. Vs.	1998 Applicant
M/s. Caltex India Ltd. ….	Respondent
INCOME TAX REFERENCE NO.1045 OF	1998
The C.I.T., Bombay …. Vs.	Applicant
M/s. Bishen Silk Mills ….	Respondent
INCOME TAX REFERENCE NO.1046 OF	1998
The C.I.T., Bombay …. Vs.	Applicant
United Holdings Pvt. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.1047 OF	1998
The C.I.T., Bombay …. Vs.	Applicant
M/s. Dai Ichi Karkaria Pvt. Ltd. …. INCOME TAX REFERENCE NO.1050 OF	Respondent 1998
The C.I.T., Bombay …. Vs.	Applicant
M/s. Parry's (Eastern) Pvt. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.1104 OF	1998
The C.I.T., B.C-VII …. Vs.	Applicant
A.V. Trust ….	Respondent

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INCOME TAX REFERENCE NO.1105 OF The C.I.T., Bombay …. Vs.	1998 Applicant
Patel Bros. Trust, Bombay ….	Respondent
INCOME TAX REFERENCE NO.1106 OF	1998
The C.I.T., Bombay …. Vs.	Applicant
Vinod Trust, Bombay ….	Respondent
INCOME TAX REFERENCE NO.1107 OF	1998
The C.I.T., B.C-VII …. Vs.	Applicant
M.A. Sanghrajka Trust ….	Respondent
INCOME TAX REFERENCE NO.1108 OF	1998
The C.I.T., B.C-VII …. Vs.	Applicant
Vinod Sanjeev Vinitha Trust …. INCOME TAX REFERENCE NO.1109 OF	Respondent 1998
The C.I.T., B.C-VII …. Vs.	Applicant
Maherdas & Bros. Trust ….	Respondent
INCOME TAX REFERENCE NO.1110 OF	1998
The C.I.T., B.C-VII …. Vs.	Applicant
D.A. Patel Children Trust ….	Respondent

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Page 9 of 36

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Common Order-24-233.doc

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INCOME TAX REFERENCE NO.1141 OF 1998

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The C.I.T., Bombay City III …. Applicant Vs. M/s. Garware Synthetics Pvt. Ltd. …. Respondent

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INCOME TAX REFERENCE NO.31 OF 1999

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The C.I.T., Kolhapur …. Applicant Vs. Vita Merchants Co.op Bank Ltd. …. Respondent

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INCOME TAX REFERENCE NO.35 OF 1999 WITH

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NMS-1003/1999 IN ITR-35/1999

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The C.I.T., Kolhapur …. Applicant Vs. Shri Siddeshwar S.S.K. Ltd. …. Respondent

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INCOME TAX REFERENCE NO.49 OF 1999

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The C.I.T., B.C-II …. Applicant Vs. M/s. Subsea Offshore Ltd. …. Respondent

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INCOME TAX REFERENCE NO.59 OF 1999

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WITH

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NMS-1005/1999 IN ITR-59/1999

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The C.I.T., Kolhapur …. Applicant Vs. Vasantdada S.S.K. Ltd. …. Respondent

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INCOME TAX REFERENCE NO.76 OF 1999 M/s. Raney & Co. …. Applicant Vs. The C.I.T., B.C-IX …. Respondent INCOME TAX REFERENCE NO.77 OF 1999 The C.I.T., B.C-I …. Applicant Vs. M/s. Conwood Builders …. Respondent INCOME TAX REFERENCE NO.89 OF 1999 The C.I.T., Kolhapur …. Applicant Vs. Shri Annappa Kukara Deodiga …. Respondent INCOME TAX REFERENCE NO.133 OF 1999 The C.I.T. (Exemption) Bombay …. Applicant Vs. Institute of Banking Personnel Selection …. Respondent INCOME TAX REFERENCE NO.270 OF 1999 WITH NMS-4048/1999 IN ITR-270/1999 The C.I.T., Kolhapur …. Applicant Vs. Balasaheb Desai S.S.K. Ltd. …. Respondent INCOME TAX REFERENCE NO.323 OF 1999 The C.I.T., Nashik …. Applicant Vs. Vinayak Sahakari Sakhar Karkhana Ltd. …. Respondent

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INCOME TAX REFERENCE NO.9 OF 2000

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Dr. Digambar V.S. Talaulikar …. Applicant Vs. The C.I.T. Karnataka-I, Bangalore …. Respondent INCOME TAX REFERENCE NO.30 OF 2000 M/s. Vijay Udyog, Akola …. Applicant Vs. The C.I.T., Vidarbha, Nagpur …. Respondent INCOME TAX REFERENCE NO.31 OF 2000 M/s. Vijay Udyog, Akola …. Applicant Vs. The C.I.T., Vidarbha, Nagpur …. Respondent INCOME TAX REFERENCE NO.32 OF 2000 M/s. Laxmi Fruit Co., Nagpur …. Applicant Vs. The C.I.T., Vidarbha, Nagpur …. Respondent INCOME TAX REFERENCE NO.33 OF 2000 Central Province Manganese Ore Col Ltd., Nagpur …. Applicant Vs. The C.I.T., Vidarbha, Nagpur …. Respondent INCOME TAX REFERENCE NO.34 OF 2000 Central Province Manganese Ore Col Ltd., Nagpur …. Applicant Vs. The C.I.T., Nagpur …. Respondent

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INCOME TAX REFERENCE NO.84 OF 2 The C.I.T., C-VI, Bombay …. Vs.	000 Applicant
M/s. Reliance Industries Ltd., Bombay ….	Respondent
INCOME TAX REFERENCE NO.45 OF 2	001
The Commissioner of Income Tax, Mumbai City-I, Mumbai …. Vs.	Applicant
K.E.C. International Ltd. ….	Respondent
INCOME TAX REFERENCE NO.218 OF	2010
Bombay Papers Pvt. Ltd. …. Vs.	Applicant
The Commissioner of Income Tax ….	Respondent
INCOME TAX REFERENCE NO.432 OF	1977
C.I.T., Nagpur …. Vs.	Applicant
M/s. Vasant Sitaram Sanawane ….	Respondent
INCOME TAX REFERENCE NO.483 OF	1978
C.I.T., Nagpur …. Vs.	Applicant
G.N. Agarwal ….	Respondent
INCOME TAX REFERENCE NO.438 OF	1982
CIT, Nagpur …. Vs.	Applicant
N.H. Khandelwal ….	Respondent

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INCOME TAX REFERENCE NO.211 OF 1984 T.V. Gujar, Nagpur …. Applicant Vs. The C.I.T., Nagpur …. Respondent INCOME TAX REFERENCE NO.53 OF 1985 M/s. Punjab Mills Stores, Nagpur …. Applicant Vs. The C.I.T., Nagpur …. Respondent INCOME TAX REFERENCE NO.491 OF 1985

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Smt. Chanavabai V. Mahajan, Osmanabad …. Applicant Vs. The C.I.T., Nagpur …. Respondent INCOME TAX REFERENCE NO.230 OF 1986 R.B. Shreeram Durgaprasad & Fatechand Narsingdas Tumar …. Applicant Vs. The C.I.T., Vidarbha, Nagpur …. Respondent INCOME TAX REFERENCE NO.555 OF 1987

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The C.I.T., Nagpur …. Applicant Vs. Maharashtra State Mining Corpn. Ltd., Nagpur …. Respondent

¶71

INCOME TAX REFERENCE NO.7 OF 1988

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The CIT, Nagpur …. Applicant Vs. Ferro Alloy Corpn. Ltd., Tumsar …. Respondent

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INCOME TAX REFERENCE NO.34 OF 1988

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Shri T.V. Gujar, Nagpur …. Applicant Vs. The C.I.T, Nagpur …. Respondent

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INCOME TAX REFERENCE NO.61 OF 1988

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The Commissioner of Income Tax, Nagpur …. Applicant Vs. Ferro Alloys Corpn. Ltd., Tumsar …. Respondent

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INCOME TAX REFERENCE NO.284 OF 1988

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The C.I.T., Vidarbha, Nagpur …. Applicant Vs. M/s. Ferro Alloys Corpn. Ltd., Tumsar (M.S.) …. Respondent

¶82

INCOME TAX REFERENCE NO.20 OF 1993

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M/s. Vidharbha Distillers, Nagpur …. Applicant Vs. The C.I.T., Vidharbha, Nagpur …. Respondent

¶84

INCOME TAX REFERENCE NO.26 OF 1993

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M/s. R.D. Patel & Co., Chandrapur …. Applicant Vs.

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The C.I.T., Nagpur …. Respondent

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INCOME TAX REFERENCE NO.35 OF 1993

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The C.I.T., Vidharbha, Nagpur …. Applicant Vs. Vidharba Housing Board, Nagpur …. Respondent

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INCOME TAX REFERENCE NO.49 OF 1993

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The C.I.T., Nagpur …. Applicant Vs. Western Coal Fields, Nagpur …. Respondent

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INCOME TAX REFERENCE NO.50 OF 1993

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The C.I.T., Nagpur …. Applicant Vs. Office in-charge Court of Wards Senior Bhosale Estate, Nagpur …. Respondent INCOME TAX REFERENCE NO.73 OF 1993

¶96

The C.I.T., Vidharba, Nagpur …. Applicant Vs. M/s. Dhanlaxmi Borewall Corpn., Nagpur …. Respondent INCOME TAX REFERENCE NO.99 OF 1993 The C.I.T., Vidharbha, Nagpur …. Applicant Vs. M/s. Swetal Steel Indust., Nagpur …. Respondent

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INCOME TAX REFERENCE NO.150 OF 1993

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The C.I.T., Vidharba, Nagpur …. Applicant Vs. Manganese Ore Ind. Ltd. …. Respondent INCOME TAX REFERENCE NO.190 OF 1993 The C.I.T., Vidharba, Nagpur …. Applicant Vs. Shri R.V. Dhanwatey (Indl) …. Respondent

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INCOME TAX REFERENCE NO.29 OF	1994
The C.I.T., Nagpur …. Vs.	Applicant
Central Province Manganese Ore Co. Ltd., Nagpur ….	Respondent
INCOME TAX REFERENCE NO. 69 OF	1994
The C.I.T., Nagpur …. Vs.	Applicant
M/s. Ballarpur Industries Ltd., New Delhi ….	Respondent
INCOME TAX REFERENCE NO.85 OF	1994
The C.I.T., Nagpur …. Vs.	Applicant
Ballapur Industries Ltd., New Delhi ….	Respondent
INCOME TAX REFERENCE NO.96 OF	1994
The C.I.T., Nagpur …. Vs.	Applicant
Centra Magneses Ore Co. Ltd., Nagpur ….	Respondent
INCOME TAX REFERENCE NO.103 OF	1994
The C.I.T., Nagpur …. Vs.	Applicant
Chhajed Family Trust, Nagpur …. INCOME TAX REFERENCE NO.109 OF	Respondent 1994
The C.I.T., Nagpur …. Vs.	Applicant
Khare & Tarkunde, Nagpur ….	Respondent

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suresh Common Or INCOME TAX REFERENCE NO.115 OF	der-24-233.doc 1995
The C.I.T. (Vidharbha), Nagpur …. Vs.	Applicant
Vidharbha Co-op. Marketing Soc. Ltd., Nagpur ….	Respondent
INCOME TAX REFERENCE NO.123 OF	1995
The C.I.T., Nagpur …. Vs.	Applicant
Ferro Alloys Corpn. Ltd., Tumsar ….	Respondent
INCOME TAX REFERENCE NO.127 OF	1995
The C.I.T., Nagpur …. Vs.	Applicant
M/s. Akola Oil Ind. Ltd., Akola ….	Respondent
INCOME TAX REFERENCE NO.128 OF	1995
The C.I.T., Nagpur …. Vs.	Applicant
M/s. National Construction Co.,
Nagpur ….	Respondent
INCOME TAX REFERENCE NO.239 OF	1995
The C.I.T. (Vidharbha), Nagpur …. Vs.	Applicant
Shri Dhanpatrao Badridas Malhotra, Nagpur ….	Respondent
INCOME TAX REFERENCE NO.240 OF	1995
The C.I.T. (Vidharbha), Nagpur …. Vs.	Applicant
M/s. Ballarpur Industries Ltd., New Delhi ….	Respondent

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INCOME TAX REFERENCE NO.287 OF	1995
The C.I.T., Nagpur …. Vs.	Applicant
M/s. Chandrashekhar Roller & Flour Mills Ltd., Yavatmal ….	Respondent
INCOME TAX REFERENCE NO.296 OF	1995
The C.I.T., Nagpur …. Vs.	Applicant
M/s. Maharashtra State Seeds Corpn., Akola ….	Respondent
INCOME TAX REFERENCE NO.310 OF	1995
The C.I.T., Nagpur …. Vs.	Applicant
M/s. Akola Oil Industries, Akola ….	Respondent
INCOME TAX REFERENCE NO.352 OF	1995
The C.I.T. (Vidarbha), Nagpur …. Vs.	Applicant
Nirajkumar Bajaj Bachhraj ….	Respondent
INCOME TAX REFERENCE NO.367 OF	1995
The C.I.T. (Vidarbha), Nagpur …. Vs.	Applicant
Maharashtra State Seeds Corpn. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.740 OF	1998
The C.I.T. Karnataka-III, Bangalore …. Vs.	Applicant
M/s. United Accumulators Pvt. Ltd., Panaji ….	Respondent

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¶108

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¶109

INCOME TAX REFERENCE NO.945 OF 1998

¶110

The C.I.T., Vidarbha, Nagpur …. Applicant Vs. M/s. Balchand Mutha & Co. …. Respondent INCOME TAX REFERENCE NO.7 OF 1999 The C.I.T., Vidarbha, Nagpur …. Applicant Vs. Sharda Ispat Ltd., Nagpur …. Respondent

¶111

INCOME TAX REFERENCE NO.50 OF 1999

¶112

The C.I.T., Vidarbha, Nagpur …. Applicant Vs. Shri B.A. Mohota Textile Traders Pvt. Ltd. …. Respondent INCOME TAX REFERENCE NO.51 OF 1999 The C.I.T., Vidarbha, Nagpur …. Applicant Vs. M/s. Mahesh Agricultural Implements & Steel Forgings Ltd. …. Respondent

¶113

INCOME TAX REFERENCE NO.52 OF 1999

¶114

The C.I.T., Nagpur …. Applicant Vs. M/s. Ferro Alloys Corpn. Ltd. …. Respondent INCOME TAX REFERENCE NO.136 OF 1999 The C.I.T., Vidarbha, Nagpur …. Applicant Vs. Shri Gauridatta Tiwari Chandrapur …. Respondent

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INCOME TAX REFERENCE NO.138 OF	1999
The C.I.T., Vidarbha, Nagpur …. Vs.	Applicant
Shri N.L. Taori, Amravati ….	Respondent
INCOME TAX REFERENCE NO.139 OF	1999
The C.I.T., Vidarbha, Nagpur …. Vs.	Applicant
M/s. Hariganga Alloys & Steel Ltd. ….	Respondent
INCOME TAX REFERENCE NO.140 OF	1999
The C.I.T., Vidarbha, Nagpur …. Vs.	Applicant
Shri S. Shankar Development Officer of L.I.C. ….	Respondent
INCOME TAX REFERENCE NO.141 OF	1999
The C.I.T., Vidarbha, Nagpur …. Vs.	Applicant
M/s. Kishorebhai Kalidas Patel ….	Respondent
INCOME TAX REFERENCE NO.151 OF	1999
The C.I.T., Vidarbha, Nagpur …. Vs.	Applicant
Shri Vasant Rambhau Mogal …. INCOME TAX REFERENCE NO.152 OF	Respondent 1999
The C.I.T., Vidarbha, Nagpur …. Vs.	Applicant
Mohammad Yusuf Abdul Kasim ….	Respondent

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INCOME TAX REFERENCE NO.153 OF The C.I.T., Vidarbha, Nagpur …. Vs.	1999 Applicant
Shri Nilesh D. Kothari ….	Respondent
INCOME TAX REFERENCE NO.264 OF	1999
The C.I.T., Nagpur …. Vs.	Applicant
Smt. Shila K. Singhee …. INCOME TAX REFERENCE NO.418 OF	Respondent 1999
The C.I.T., Vidarbha, Nagpur …. Vs.	Applicant
M/s. Vidarbha Paper Mills, Nagpur ….	Respondent
INCOME TAX REFERENCE NO.419 OF	1999
The C.I.T., Vidarbha, Nagpur …. Vs.	Applicant
Hinganghatr Textiles Pvt. Ltd. …. INCOME TAX REFERENCE NO.35 OF 2	Respondent 000
Manganese Ore (India) Ltd., Nagpur …. Vs.	Applicant
The C.I.T., Vidarbha, Nagpur …. INCOME TAX REFERENCE NO.38 OF 2	Respondent 000
Central Provinces Manganese Ore Co. Ltd. …. Vs. The C.I.T., Vidarbha, Nagpur ….	Applicant Respondent

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INCOME TAX REFERENCE NO.16 OF 2002 The Director of Income Tax (Exemption) …. Applicant Vs. National Health & Education Society …. Respondent INCOME TAX REFERENCE NO.190 OF 1996 The C.I.T., K-I, Bangalore …. Applicant Vs. M/s. Automobile Corpn. Of Goa Ltd. …. Respondent INCOME TAX REFERENCE NO.264 OF 1997 Goa Carbon Ltd., Panaji …. Applicant Vs. The C.I.T., K-I, Bangalore …. Respondent INCOME TAX REFERENCE NO.492 OF 1997 The C.I.T., Karnatak, Bangalore …. Applicant Vs. M/s. Sociadade De Fomento Industrial Pvt. Ltd. …. Respondent INCOME TAX REFERENCE NO.507 OF 1997 The C.I.T., Karnatak-I, Bangalore …. Applicant Vs. M/s. V.S. Dempo & Co. Pvt. Ltd. …. Respondent INCOME TAX REFERENCE NO.44 OF 1998 The C.I.T., Karnataka-I, Bangalore …. Applicant Vs. M/s. Dempo Mining Corpn. Ltd. …. Respondent

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INCOME TAX REFERENCE NO.252 OF The C.I.T. Karnataka-III, Bangalore …. Vs.	1998 Applicant
M/s. Kokan Fisheries Pvt. Ltd. …. INCOME TAX REFERENCE NO.253 OF	Respondent 1998
The C.I.T. Karnataka-III, Bangalore …. Vs.	Applicant
M/s. Leuko Plast (I) Ltd., Panaji ….	Respondent
INCOME TAX REFERENCE NO.260 OF	1998
The C.I.T. Karnataka, Bangalore …. Vs.	Applicant
M/s. Nirupa Fishnet Industries ….	Respondent
INCOME TAX REFERENCE NO.261 OF	1998
The C.I.T. Karnataka, Bangalore …. Vs.	Applicant
M/s. Lime Synthetics Pvt. Ltd. …. INCOME TAX REFERENCE NO.263 OF	Respondent 1998
The C.I.T. Karnataka. …. Vs.	Applicant
M/s. United Leadoxide Industries P. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.264 OF	1998
The C.I.T. Karnataka. …. Vs.	Applicant
M/s. Damodar Mangalji & Co. Pvt. Ltd. ….	Respondent

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INCOME TAX REFERENCE NO.266 OF	1998
The C.I.T. Karnataka-I, Bangalore …. Vs.	Applicant
M/s. Suda Chem Pvt. Ltd., Mapusa …. INCOME TAX REFERENCE NO.278 OF	Respondent 1998
The C.I.T. Karnataka, Bangalore …. Vs.	Applicant
M/s. Estern Mining Co. Pvt. Ltd. …. INCOME TAX REFERENCE NO.322 OF	Respondent 1998
The C.I.T. Karnataka …. Vs.	Applicant
M/s. Geno Pharmaceuticals Ltd. ….	Respondent
INCOME TAX REFERENCE NO.325 OF	1998
The C.I.T. Karnataka …. Vs.	Applicant
M/s. Leuko Plast (I) Pvt. Ltd. …. INCOME TAX REFERENCE NO.352 OF	Respondent 1998
The C.I.T. Karnataka, Bangalore …. Vs.	Applicant
M/s. Apollo Sea Foods Panaji, Goa. …. INCOME TAX REFERENCE NO.372 OF	Respondent 1998
The C.I.T. Karnataka-I …. Vs.	Applicant
M/s. Hotel Maharaja, Vasco ….	Respondent

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The C.I.T. Vs.	INCOME TAX REFERENCE NO.383 OF Karnataka-I, Bangalore ….	1998 Applicant
M/s. Synd	icate Marine Enterprises …. INCOME TAX REFERENCE NO.402 OF	Respondent 1998
The C.I.T. Vs.	, Bangalore ….	Applicant
M/s. Poly	mylsions Goa Pvt. Ltd., Panaji ….	Respondent
	INCOME TAX REFERENCE NO.435 OF	1998
The C.I.T. Vs.	Karnataka ….	Applicant
M/s. Sterl	ing Megnetic Pvt. Ltd. …. INCOME TAX REFERENCE NO.446 OF	Respondent 1998
The C.I.T. Vs.	Karnataka, Bangalore ….	Applicant
M/s. M.S.	Talulikar & Sons Pvt. Ltd. …. INCOME TAX REFERENCE NO.449 OF	Respondent 1998
The C.I.T. Vs.	, Bangalore ….	Applicant
M/s. Timb	lo Pvt. Ltd. ….	Respondent
	INCOME TAX REFERENCE NO.451 OF	1998
The C.I.T. Vs.	Karnataka ….	Applicant
M/s. Band	erkar Engineer, Vasco ….	Respondent

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INCOME TAX REFERENCE NO.498 OF The C.I.T. Karnataka-III …. Vs.	1998 Applicant
Shri Gopalkrishna K. Salekar, Panaji ….	Respondent
INCOME TAX REFERENCE NO.501 OF	1998
The C.I.T. Karnataka, Bangalore …. Vs.	Applicant
1) Shri & Smt. Sridhar Tamba 2) Shridhar Tamba (Indl) Panaji ….	Respondents
INCOME TAX REFERENCE NO.508 OF	1998
The C.I.T. Karnataka, Bangalore …. Vs.	Applicant
M/s. Engineers Combine, Ponda, Goa ….	Respondent
INCOME TAX REFERENCE NO.514 OF	1998
The C.I.T. Karnataka, Bangalore …. Vs.	Applicant
West Cost Foundaries Pvt. Ltd. ….	Respondent
INCOME TAX REFERENCE NO.515 OF	1998
The C.I.T. Karnataka, Bangalore …. Vs.	Applicant
Classic Extructions Ltd., Goa …. INCOME TAX REFERENCE NO.516 OF	Respondent 1998
The C.I.T. Karnataka, Bangalore …. Vs.	Applicant
Shri & Smt. P.P. Halankar, Goa ….	Respondents

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INCOME TAX REFERENCE NO.518 OF The C.I.T. Karnataka, Bangalore …. Vs.	1998 Applicant
Shri & Smt. Suresh A. Pai, Goa …. INCOME TAX REFERENCE NO.519 OF	Respondent 1998
The C.I.T. Karnataka, Bangalore …. Vs.	Applicant
Dr. Balkrishna G. Kuvelkar, Goa …. INCOME TAX REFERENCE NO.520 OF	Respondent 1998
The C.I.T. Karnataka, Bangalore …. Vs.	Applicant
Dr. N.R. Golvalkar …. INCOME TAX REFERENCE NO.521 OF	Respondent 1998
The C.I.T. K. Bangalore …. Vs.	Applicant
M/s. V.M. Salgaonkar & Bros. Pvt. Ltd. …. INCOME TAX REFERENCE NO.522 OF	Respondent 1998
The C.I.T. K. Bangalore …. Vs.	Applicant
Damodar R. Natekar, Goa …. INCOME TAX REFERENCE NO.524 OF	Respondent 1998
The C.I.T. K-III, Bangalore …. Vs.	Applicant
M/s. Shatye Tyre & Rubber Industries ….	Respondent

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suresh	Common Or INCOME TAX REFERENCE NO.536 OF	der-24-233.doc 1998
The C.I.T., Vs.	B.C-IV ….	Applicant
M/s. Cons	olidated Pneumatic Tools (I) Ltd. …. INCOME TAX REFERENCE NO.542 OF	Respondent 1998
The C.I.T. Vs.	Karnataka-III, Bangalore ….	Applicant
M/s. Rajar	am Bandekar (Pale Mines, Vasco. …. INCOME TAX REFERENCE NO.551 OF	Respondent 1998
The C.I.T. Vs.	Karnataka-II, Bangalore ….	Applicant
Sri Pramo	d D. Dakle, Panaji ….	Respondent
	INCOME TAX REFERENCE NO.552 OF	1998
The C.I.T. Vs.	Karnataka-II, Bangalore ….	Applicant
Hindustan Panaji	Marble & Stones Crushers, ….	Respondent
	INCOME TAX REFERENCE NO.569 OF	1998
The C.I.T. Vs.	Karnataka, Bangalore ….	Applicant
Dr. & Mrs.	Datta V.S. Gaitonde, Mapusa …. INCOME TAX REFERENCE NO.577 OF	Respondent 1998
The C.I.T. Vs.	Karnataka Central, Bangalore ….	Applicant
M/s. Anan	t V. Sharmalkar, Vasco ….	Respondent

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INCOME TAX REFERENCE NO.607 OF 1998 The C.I.T. Karnataka …. Applicant Vs. Goa Daman & Diu Industrial Development Corpn., Panaji …. Respondent INCOME TAX REFERENCE NO.628 OF 1998 The C.I.T. Karnataka-III, Bangalore …. Applicant Vs. M/s. Hede Navitation (P) Ltd., Panaji, Goa …. Respondent INCOME TAX REFERENCE NO.639 OF 1998 The C.I.T. Karnataka-III …. Applicant Vs. M/s. Rajaram Bandekar & Sons Shipping, Goa …. Respondent INCOME TAX REFERENCE NO.640 OF 1998 The C.I.T. Karnataka-III …. Applicant Vs. M/s. Lead Power System Pvt. Ltd., Goa …. Respondent INCOME TAX REFERENCE NO.642 OF 1998 The C.I.T. Karnataka-III …. Applicant Vs. Caixa Economic De Goa …. Respondent INCOME TAX REFERENCE NO.643 OF 1998 The C.I.T. Karnataka-III, Bangalore …. Applicant Vs. M/s. Goa Plast Pvt. Ltd. …. Respondent

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	INCOME TAX REFERENCE NO.675 OF	1998
The C.I.T. Vs.	Karnataka-III, Bangalore ….	Applicant
Shri Vank	atesh G.K. Azrukar ….	Respondent
	INCOME TAX REFERENCE NO.676 OF	1998
The C.I.T. Vs.	Karnataka-III, Bangalore ….	Applicant
M/s. Man	ekar Fisheries Pvt. Ltd. ….	Respondent
	INCOME TAX REFERENCE NO.677 OF	1998
The C.I.T. Vs.	Karnataka-III, Bangalore ….	Applicant
M/s. Bevit	Pharmaceuticals Pvt. Ltd. ….	Respondent
	INCOME TAX REFERENCE NO.741 OF	1998
The C.I.T. Vs.	Karnataka-III, Bangalore ….	Applicant
Talsuikar	& Sons P. Ltd. ….	Respondent
	INCOME TAX REFERENCE NO.792 OF	1998
The C.I.T. Vs.	Karnataka-II, Bangalore ….	Applicant
1) Uday R 2) Pradee	. Lawande, Goa p R. Lawande …. INCOME TAX REFERENCE NO.802 OF	Respondents 1998
The C.I.T. Vs.	Karnataka-III ….	Applicant
M/s. Man	dovi Shipyard Pvt. Ltd. ….	Respondent

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	INCOME TAX REFERENCE NO. 803 OF	1998
The C.I.T. Vs.	Karnataka-III ….	Applicant
Sri & Smt.	J.K. Kamat ….	Respondents
	INCOME TAX REFERENCE NO.810 OF	1998
The C.I.T. Vs.	Karnataka-III, Bangalore ….	Applicant
Sri & Smt.	Mahesh M. Rao ….	Respondents
	INCOME TAX REFERENCE NO.812 OF	1998
The C.I.T. Vs.	Karnataka-III ….	Applicant
Shri R.R.	Colvalkar ….	Respondent
	INCOME TAX REFERENCE NO.835 OF	1998
The C.I.T. Vs.	Karnataka-III, Bangalore ….	Applicant
M/s. Tyre	s India Bicholim ….	Respondent
	INCOME TAX REFERENCE NO.847 OF	1998
The C.I.T. Vs.	Karnataka-III ….	Applicant
M/s. Key	Capacitors P. Ltd. ….	Respondent
	INCOME TAX REFERENCE NO.848 OF	1998
The C.I.T. Vs.	Karnataka-III ….	Applicant
M/s. Cacu	lo Netts (P) Ltd. ….	Respondent

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	INCOME TAX REFERENCE NO.946 OF	1998
The C.I.T. Vs.	Karnataka, Bangalore ….	Applicant
Shri & Sm Pajifond,	t. Francisco Mascarenhas Margoa ….	Respondents
	INCOME TAX REFERENCE NO.953 OF	1998
The C.I.T. Vs.	Karnataka-II, Bangalore ….	Applicant
Y.D. Chow	gale ….	Respondent
	INCOME TAX REFERENCE NO.956 OF	1998
The C.I.T. Vs.	Karnataka-II, Bangalore ….	Applicant
Shri & Sm	t. S. Timblo, Margao, Goa ….	Respondents
	INCOME TAX REFERENCE NO.957 OF	1998
The C.I.T. Vs.	Karnataka-II, Bangalore ….	Applicant
Shri G.N.	Agarwal ….	Respondent
	INCOME TAX REFERENCE NO.240 OF	1999
The C.I.T. Vs.	Karnataka-I, Bangalore ….	Applicant
M/s. R.P.	Kamath ….	Respondent
	INCOME TAX REFERENCE NO.326 OF	1999
The C.I.T. Vs	, Pune ….	Applicant
. Ashirwad	Tube Wellsm, Pune ….	Respondent

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INCOME TAX REFERENCE NO.327 OF 1999

¶167

The C.I.T., Pune …. Applicant Vs. M/s. Jaco Drilling Co. …. Respondent

¶168

AND

¶169

INCOME TAX REFERENCE NO.217 OF 2010

¶170

Sakal Paper Pvt. Ltd. …. Applicant Vs. The Commr. Of Income Tax, Pune …. Respondent

¶171

None for the parties.

¶172

CORAM: M.S. SANKLECHA & B.P. COLABAWALLA, JJ.

¶173

DATED: JANUARY 22, 2016

¶174

P.C:

¶175

All these References under Section 256(1) of the Income Tax Act, 1961 made at the instance of the applicants mentioned hereinabove have been awaiting disposal in this

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Court. It was noticed that the Record and Proceedings were not traceable in the Registry nor were the necessary paper-books filed in these References by the applicants.

¶180

Therefore, these References had been placed for direction by the Master and Assistant Prothonotary (Judicial) so as to enable the applicants in these References to reconstruct the Record and Proceedings as well as file the necessary paper-books so as to enable the Court to dispose of these References made at the instance of the various applicants mentioned hereinabove.

¶181

However, in spite of adjournments being granted, the applicants have not reconstructed the necessary Record and Proceedings and filed the paper-books in Court. This led the Master and Assistant Prothonotary (Judicial) passing an order on 14-12-2015 directing the applicants in the above References to reconstruct the Record and Proceedings and also file necessary paper-books on or before 18-1-2016. The above order also clarified that in the absence of the Record and Proceedings being reconstructed and filed along with the paper-books, the

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References would be placed before this Court to obtain appropriate directions in terms of Rule 660 of the Bombay High Court (Original Side) Rules. The applicants do not appear to be interested in pursuing these References referred to hereinabove, which are pending from 1994 onwards. The last such Reference which has been referred to hereinabove is of the year 2010. This is so as none appears for them even today which also evidences the fact that the applicants are not interested in pursuing the References.

¶185

In the circumstances, we return all the References mentioned herein above unanswered. However, it is made clear that the questions raised for our opinion in the aforesaid References are left open for consideration in an appropriate case.

¶186

All the aforesaid References are disposed of in the above terms. No order as to costs.

The Director of Income Tax (Examption) Bombay. v. M/S. Plast India Foundation.

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The Director of Income Tax (Examption) Bombay. v. M/S. Plast India Foundation.

Case brief

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