IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 182 of 1984 For Approval and Signature: Hon'ble MR.JUSTICE R.BALIA. and MR.JUSTICE A.R.DAVE ============================================================ 1. Whether Reporters of Local Papers may be allowed to see the judgements? 2. To be referred to the Reporter or not? 3. Whether Their Lordships wish to see the fair copy of the judgement? 4. Whether this case involves a substantial question 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? -------------------------------------------------------------- PLASTIC PRODUCTS ENGG. CO. Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: MR JP SHAH for Petitioner MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE R.BALIA. and MR.JUSTICE A.R.DAVE Date of decision: 23/04/99 ORAL JUDGEMENT #. The following question of law has been referred for the opinion of this court at the instance of assessee relating to assessment year 1977-78 by the Income Tax Appellate Tribunal, Ahmedabad for its opinion arising out of its order in Income Tax Application No. 263/82: "Whether, on the facts and in the circumstances of the case, the receipt of deposits of Excise Duty was taxable income of the assessee?" #. Identical question has been referred to this court for the assessment year 1976-77 in the case of the very assessee which was subject matter of Income Reference No. 174 of 1984 which has been decided by separate order today. Following the said decision the question referred to above is answered in affirmative that is to say in favour of the revenue and against the assessee. There shall be no order as to costs. (Rajesh Balia, J) (A.R. Dave, J)