IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 394 of 1984 For Approval and Signature: Hon'ble MR.JUSTICE J.N.BHATT and MR.JUSTICE C.K.BUCH ============================================================ 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 -------------------------------------------------------------- NATVERLAL BHIKHABHAI & CO. PVT LTD. Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: MR JP SHAH for Petitioner MR BB NAIK WITH MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE J.N.BHATT and MR.JUSTICE C.K.BUCH Date of decision: 08/02/2000 ORAL JUDGEMENT When the matter was called out, we, whuke keeping in mind the smallness of the amount involved and without any substantial question of law, decline to entertain the reference, at this stage. Therefore, at that stage, learned advocate Mr Shah for the assessee did not press for an opinion on this reference, in view of the smallness of the amount involved. Hence this reference is not required to be answered. Accordingly, we decline to answer the question. The reference stands disposed of accordingly. ......