IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 113 of 1986 For Approval and Signature: Hon'ble MR.JUSTICE A.R.DAVE 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 ------------------------------------------------------------- GHANSHYAM A PANDIT Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: 1. INCOME TAX REFERENCE No. 113 of 1986 MR KG PANDIT for Petitioner No. 1 MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE A.R.DAVE and MR.JUSTICE D.A.MEHTA Date of decision: 12/07/2001 ORAL JUDGEMENT (Per : MR.JUSTICE A.R.DAVE) 1. Learned advocate Shri Bharat Naik has appeared for the revenue and learned advocate Shri K.G. Pandit has appeared for the applicant. 2. Learned advocate Shri J.P. Shah appearing with learned advocate Shri K.G. Pandit has submitted at the time of hearing of this reference that the assessee had settled the dispute by availing benefit under Kar Vivad Samadhan Yojna, 1998. In the circumstances, legal heirs of the assessee do not desire to press this reference. The reference is returned unanswered with no order as to costs. 12.7.2001. (A.R. Dave, J.) (D.A. Mehta, J.) /phalguni/