IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 191 of 1988 For Approval and Signature: Hon'ble MR.JUSTICE M.S.SHAH and Hon'ble MR.JUSTICE K.A.PUJ ============================================================ 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 -------------------------------------------------------------- NATHALAL DAHYABHAI Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 191 of 1988 SERVED BY RPAD - (N) for Petitioner No. 1 MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE K.A.PUJ Date of decision: 04/07/2002 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) Mr Manish R Bhatt, learned senior standing counsel appears for the respondent-Commissioner of Income-tax, Ahmedabad. This is a reference at the instance of the assessee. Though served, none appears for the applicant-assessee nor is any paper book filed. Since the reference is pending since 1988 and none appears for the applicant-assessee in the reference at the instance of the assessee, we decline to answer the question/s and dispose of the reference accordingly. The reference accordingly stands disposed of. (M.S. Shah, J.) (K.A. Puj, J.) sundar/-