IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.100 OF 2002 INCOME TAX APPLICATION NO.100 OF 2002 INCOME TAX APPLICATION NO.100 OF 2002 The Commissioner of Income Tax ..Applicant. V/s. Citizens Hotels Pvt. Ltd. ..Respondent. Mr.A.N.Kotangale for applicant. None for respondent. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 27TH NOVEMBER, 2006. DATED : 27TH NOVEMBER, 2006. DATED : 27TH NOVEMBER, 2006. P.C. :- P.C. :- P.C. :- Heard Mr.Kotangale in support of this application. The present application seeks a reference concerning the order of the Income Tax Appellate Tribunal. This is for the assessment years 1983-984 and 1984-85. As far as the assessment year 1984-85 is concerned the reference was rejected by the Division Bench of this Court in similar circumstances by order dated 4/2/2002 in I.T.A. NO.17 OF 2002. Therefore, the present application for a reference for the year 1983-84 also stands rejected. (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)