The High Court, noting that the Revenue failed to identify references with tax effects above Rs. 20 lakhs as directed in an earlier order, returned all pending Income Tax Reference unanswered, leaving the legal questions open for future consideration.
All pending Income Tax References were returned unanswered.
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
30.itr-508.97.doc
Sbw
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX REFERENCE NO.508 OF 1997 WITH INCOME TAX REFERENCE NOS.12 of 1997, AND
16, 63, 93, 131, 140, 168, 210, 211,
213, 217, 228, 232, 251, 273, 294, 300, 304, 306, 318, 450, 471, 541, 543, 555, 580, 581, 636, 646, 648, 659, 660, 664, 665, 669, 671, 685, 686, 689, 693, 694, 696, 697, 712, 717, 723, 726, 730, 733, 734, 736, 738, 739, 742, 744, 753, 758, 760, 769, 772, 774, 775, 777, 801, 806, 808, 809, 811, 813, 822, 827, 841, 842, 843, 845, 850, 853, 854, 857 and 859 of 1998.
Mr. Suresh Kumar a/w Ms. Samiksha Kanani for the Appellant in all the matters except ITR Nos.813, 730 and 580/1998.
Mr. Charanjeet Chanderpal for the Appellant in ITR Nos.813, 730 and 580/1998.
Mr. F. B. Andhyarjuna, Senior Counsel, a/w Manek Andhyarjuna i/b. P. C. Tripathi for the Respondent in ITR No.210/98.
Mr. V. C. Murlidharan for Respondent in ITR No.273/98.
Mr. Dev Upadhyay for Respondent in ITR No.306/98.
Mr. Jitendra Jain a/w Sameer Dalal for Respondent in ITR No.638/98. Mr. Ashok Patil for Respondent in ITR No.669/98.
Mr. Dinesh Kumar Gandhi for Respondent in ITR No.686/98.
Mr. P. C. Tripapthi a/w Raj Darak for Respondent in ITR No.806/98.
CORAM: M. S. SANKLECHA &
A. K. MENON, JJ.
DATE : 17TH JUNE, 2016
P.C.:
2
30.itr-508.97.doc
with some other References on 10th June, 2016. At that time we passed
the following order:-
3. It is made clear that in case the aforesaid exercise is not done, then, we may be constrained to return all the above References unanswered.”
3 30.itr-508.97.doc
References. We had specifically pointed out in our order dated 10th June, 2016, that in case the exercise of finding out the tax effect in the pending References is not done by the Revenue, we may be constrained to return the References unanswered.
wadhwa
M. S. Sanklecha
A. K. Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
