IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 72 of 1991 For Approval and Signature: Hon'ble MR.JUSTICE M.S.SHAH 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 -------------------------------------------------------------- COMMISSIONER OF INCOME TAX Versus N C MEHTA -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 72 of 1991 MR AKIL KURESHI with MR MANISH R BHATT for Petitioner No. 1 NOTICE SERVED for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE D.A.MEHTA Date of decision: 16/10/2001 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) In this reference at the instance of the revenue, the following question is referred for our opinion in respect of assessment year 1983-84:- "Whether, the Appellate Tribunal is right in law and on facts in deleting the addition of Rs.27,262/- made by the Income-tax Officer, applying Rule 6D of the Income-tax Rules, 1961?" 2. We have heard Mr Akil Kureshi learned counsel for the revenue. Though served, none appears for the respondent-assessee. 3. Our attention is invited to two decisions of this Court in the case of this very assessee being decisions in Income Tax Reference No.98 of 1986 dated 4-7-2001 followed in Income Tax Reference No.3 of 1987 decided on 12-9-2001. Following the aforesaid decisions, our answer to the question is in the affirmative i.e. in favour of the assessee and against the revenue. 4. The Reference accordingly stands disposed of with no order as to costs. (M.S. Shah,J) (D.A. Mehta,J) zgs/-