IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX APPLICATION No 387 of 1999 For Approval and Signature: Hon'ble MR.JUSTICE R.K.ABICHANDANI and Hon'ble MR.JUSTICE A.L.DAVE ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements? 2. To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement? 4. Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder? 5. Whether it is to be circulated to the concerned : NO Magistrate/Magistrates,Judge/Judges,Tribunal/Tribunals? -------------------------------------------------------------- COMMISSIONER OF INCOME TAX. Versus JAGDISHBHAI P. BHAGAT -------------------------------------------------------------- Appearance: 1. INCOME TAX APPLICATION No. 387 of 1999 MR MANISH R BHATT for Petitioner No. 1 MR BHARAT T RAO for Petitioner No. 1 MR SN SOPARKAR for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE R.K.ABICHANDANI and MR.JUSTICE A.L.DAVE Date of decision: 24/01/2003 ORAL JUDGEMENT (Per : MR.JUSTICE R.K.ABICHANDANI) We have heard the learned counsel for the applicant. For the cogent reasons given by the Tribunal for rejecting the application under Section 256(1), we hold that there is no question of law arising from the order of the Tribunal. The application is, therefore, rejected. Rule is discharged with no order as to costs. [R.K. ABICHANDANI, J.] [A.L. DAVE, J.] pirzada/-