ITR/206/1995 1/2 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No. 206 of 1995 For Approval and Signature: HONOURABLE MR.JUSTICE D.A.MEHTA HONOURABLE MR.JUSTICE Z.K.SAIYED ===================================================== 1 Whether Reporters of Local Papers may be allowed to see the judgment ? 2 To be referred to the Reporter or not ? 3 Whether their Lordships wish to see the fair copy of the judgment ? 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder ? 5 Whether it is to be circulated to the civil judge ? ===================================================== COMMISSIONER OF INCOME TAX - Applicant(s) Versus MRUNALINIDEVI PUAR OF DHAR - Respondent(s) Appearance : MR BB NAIK for Applicant(s) : 1. NOTICE SERVED for Respondent(s) : 1. ===================================================== CORAM : HONOURABLE MR.JUSTICE D.A.MEHTA and HONOURABLE MR.JUSTICE Z.K.SAIYED Date : 06/02/2008 ORAL JUDGMENT (Per : HONOURABLE MR.JUSTICE D.A.MEHTA) ITR/206/1995 2/2 JUDGMENT 1 This Reference at the instance of the Commissioner of Income Tax, Bhopal (M.P.) raises identical three questions of law as raised in Income Tax Reference No. 229 of 1995. The only distinguishing feature being the Assessment Year, which is 1983-84. In the circumstances, it is not necessary to set out the facts and contentions in detail. 2 For the reasons recorded in judgment of even date rendered in Income Reference No.229 of 1995 between the same parties this Reference is also returned unanswered and stands disposed of accordingly. (D.A. Mehta, J.) (Z.K. Saiyed, J.) M.M.BHATT