IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 74 of 1986 For Approval and Signature: Hon'ble MR.JUSTICE A.R.DAVE and Sd/- Hon'ble MR.JUSTICE D.A.MEHTA Sd/- ============================================================ 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 @ JIVANLAL MANILAL GOR Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: MR RK PATEL WITH MR.B.D.KARIA for Applicant No. 1 MR AKIL QURESHI WITH MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------- CORAM : MR.JUSTICE A.R.DAVE and MR.JUSTICE D.A.MEHTA Date of decision: 28/06/2001 ORAL JUDGEMENT (Per : MR.JUSTICE A.R.DAVE) 1. We have heard learned Advocate Mr. R.K.Patel, appearing for the assessee and learned Advocate Mr.Akil Qureshi for the Revenue. 2. At the time of hearing of the Reference, learned Advocate Mr.R.K.Patel has submitted that he has been instructed by the assessee to withdraw the Reference. Accordingly, the assessee is permitted to withdraw the Reference, and therefore, we decline to answer the question referred to this Court. 3. The Reference stands disposed of as unanswered with no order as to costs. Sd/- Sd/- (A.R.Dave, J) (D.A.Mehta, J) m.m.bhatt