Income-tax references involving missing records and unfiled paper-books were returned unanswered. The Court disposed of all references, leaving the substantive questions open for consideration in an appropriate case. No costs were ordered.
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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Common Order-24-233.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.90 OF 1994
The CIT, C IV, Bombay …. Applicant Vs. Ulka Advertising Pvt. Ltd., Bombay …. Respondent
WITH
INCOME TAX REFERENCE NO.9 OF 1995
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
INCOME TAX REFERENCE NO.342 OF 1997
The CIT, Bombay C-IX …. Applicant Vs. Associated Cables P. Ltd. …. Respondent
Common Order-24-233.doc
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INCOME TAX REFERENCE NO.449 OF 1997
| 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 |
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 |
Page 3 of 36
| 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 |
Page 4 of 36
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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 |
| 20thCentury 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 |
Page 5 of 36
| 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 |
Page 6 of 36
| 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 |
Page 7 of 36
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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 |
Page 8 of 36
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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 |
Page 9 of 36
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Common Order-24-233.doc
INCOME TAX REFERENCE NO.1141 OF 1998
The C.I.T., Bombay City III …. Applicant Vs. M/s. Garware Synthetics Pvt. Ltd. …. Respondent
INCOME TAX REFERENCE NO.31 OF 1999
The C.I.T., Kolhapur …. Applicant Vs. Vita Merchants Co.op Bank Ltd. …. Respondent
INCOME TAX REFERENCE NO.35 OF 1999 WITH
NMS-1003/1999 IN ITR-35/1999
The C.I.T., Kolhapur …. Applicant Vs. Shri Siddeshwar S.S.K. Ltd. …. Respondent
INCOME TAX REFERENCE NO.49 OF 1999
The C.I.T., B.C-II …. Applicant Vs. M/s. Subsea Offshore Ltd. …. Respondent
INCOME TAX REFERENCE NO.59 OF 1999
WITH
NMS-1005/1999 IN ITR-59/1999
The C.I.T., Kolhapur …. Applicant Vs. Vasantdada S.S.K. Ltd. …. Respondent
Page 10 of 36
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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
Page 11 of 36
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INCOME TAX REFERENCE NO.9 OF 2000
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
Page 12 of 36
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Common Order-24-233.doc
| 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 |
Page 13 of 36
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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
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
The C.I.T., Nagpur …. Applicant Vs. Maharashtra State Mining Corpn. Ltd., Nagpur …. Respondent
INCOME TAX REFERENCE NO.7 OF 1988
The CIT, Nagpur …. Applicant Vs. Ferro Alloy Corpn. Ltd., Tumsar …. Respondent
Page 14 of 36
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Common Order-24-233.doc
INCOME TAX REFERENCE NO.34 OF 1988
Shri T.V. Gujar, Nagpur …. Applicant Vs. The C.I.T, Nagpur …. Respondent
INCOME TAX REFERENCE NO.61 OF 1988
The Commissioner of Income Tax, Nagpur …. Applicant Vs. Ferro Alloys Corpn. Ltd., Tumsar …. Respondent
INCOME TAX REFERENCE NO.284 OF 1988
The C.I.T., Vidarbha, Nagpur …. Applicant Vs. M/s. Ferro Alloys Corpn. Ltd., Tumsar (M.S.) …. Respondent
INCOME TAX REFERENCE NO.20 OF 1993
M/s. Vidharbha Distillers, Nagpur …. Applicant Vs. The C.I.T., Vidharbha, Nagpur …. Respondent
INCOME TAX REFERENCE NO.26 OF 1993
M/s. R.D. Patel & Co., Chandrapur …. Applicant Vs.
The C.I.T., Nagpur …. Respondent
INCOME TAX REFERENCE NO.35 OF 1993
The C.I.T., Vidharbha, Nagpur …. Applicant Vs. Vidharba Housing Board, Nagpur …. Respondent
Page 15 of 36
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Common Order-24-233.doc
INCOME TAX REFERENCE NO.49 OF 1993
The C.I.T., Nagpur …. Applicant Vs. Western Coal Fields, Nagpur …. Respondent
INCOME TAX REFERENCE NO.50 OF 1993
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
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
INCOME TAX REFERENCE NO.150 OF 1993
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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Common Order-24-233.doc
| 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 |
| 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 |
Page 18 of 36
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Common Order-24-233.doc
| 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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Common Order-24-233.doc
INCOME TAX REFERENCE NO.945 OF 1998
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
INCOME TAX REFERENCE NO.50 OF 1999
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
INCOME TAX REFERENCE NO.52 OF 1999
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
Page 20 of 36
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Common Order-24-233.doc
| 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 |
Page 21 of 36
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Common Order-24-233.doc
| 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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| suresh | Common Or | der-24-233.doc |
|---|---|---|
| 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
The C.I.T., Pune …. Applicant Vs. M/s. Jaco Drilling Co. …. Respondent
AND
INCOME TAX REFERENCE NO.217 OF 2010
Sakal Paper Pvt. Ltd. …. Applicant Vs. The Commr. Of Income Tax, Pune …. Respondent
None for the parties.
CORAM: M.S. SANKLECHA & B.P. COLABAWALLA, JJ.
DATED: JANUARY 22, 2016
P.C:
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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.
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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.
1 issue framed by the court
Should the references be returned unanswered where applicants failed to reconstruct records, file paper-books or appear?
2 provisions across 2 enactments
The CIT, C IV, Bombay
Ulka Advertising Pvt. Ltd., Bombay
Kantilal Purtapshi
The CIT, B.C IV
The CIT, B.C. III, Bombay
Mafatlal B Apparel Mfg. Col Ltd., Bombay
M.S. SANKLECHA
B.P. COLABAWALLA
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
