IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 171 of 1984 with INCOME TAX REFERENCE No 263 of 1984 with INCOME TAX REFERENCE No 296 of 1984 For Approval and Signature: Hon'ble MR.JUSTICE J.N.BHATT 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? -------------------------------------------------------------- GAURIBEN K MAHADEVIA Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: MR Manish J. Shah for MR JP SHAH for Petitioner MR BB NAIK with MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE J.N.BHATT and MR.JUSTICE A.R.DAVE Date of decision: 09/02/99 ORAL JUDGEMENT (Per J.N.Bhatt, J.) In this group of three references, we are not required to answer the questions referred to us at the instance of the assessee as the learned counsel appearing for the assessee has stated under written instructions for not pressing the references. The written instructions offered by the assessee to the learned counsel are placed on record. In the circumstances, we are not required to answer the questions referred in this group of three references. With the result, the questions shall remain unanswered. Accordingly, all the three references shall stand disposed of as not pressed without any order as to costs. ...... (vjn)