IN THE HIGH COURT OF GUJARAT AT AHMEDABAD GIFT TAX REFERENCE No 8 of 1988 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 -------------------------------------------------------------- CHIRAG ASHOKBHAI(HUF) Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: 1. GIFT TAX REFERENCE No. 8 of 1988 SERVED BY RPAD - (N) for Petitioner No. 1 MR BB NAIK with MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE M.S.SHAH and MR.JUSTICE D.A.MEHTA Date of decision: 25/10/2001 ORAL JUDGEMENT (Per : MR.JUSTICE M.S.SHAH) This is a reference at the instance of the assessee. However, when the reference is called out for hearing none appears for the applicant-assessee, though served, and paper book is also not filed. Mr BB Naik learned counsel appears for the revenue. 2. Since no one appears for the assessee in the reference made at the instance of the assessee, we decline to answer the question referred for our opinion at the instance of the assessee. 3. The Reference accordingly stands disposed of with no order as to costs. (M.S. Shah,J) (D.A. Mehta,J) zgs/-