IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 43 of 1993 For Approval and Signature: Hon'ble MR.JUSTICE A.R.DAVE and Hon'ble MR.JUSTICE D.A.MEHTA ============================================================ 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 Civil Judge? : NO -------------------------------------------------------------- GHANSHYAM A PANDIT Versus -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 43 of 1993 NOTICE SERVED for Petitioner No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE A.R.DAVE and MR.JUSTICE D.A.MEHTA Date of decision: 12/07/2001 ORAL JUDGEMENT (Per : MR.JUSTICE A.R.DAVE) 1. Learned advocate Shri Bharat Naik has appeared for the revenue and learned advocate Shri Kiran Pandit for the applicant. 2. Looking to the peculiar facts of the case the reference is taken up for final hearing though paper book has not been prepared. Filing of the paper book is dispensed with. 3. Learned advocate Shri J.P. Shah appearing with learned advocate Shri K.G. Pandit has submitted at the time of hearing of this reference that the assessee had settled the dispute by availing benefit under Kar Vivad Samadhan Yojna, 1998. In the circumstances, legal heirs of the assessee do not desire to press this reference. The reference is returned unanswered with no order as to costs. 12.7.2001. (A.R. Dave, J.) (D.A. Mehta, J.) /phalguni/