IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION INCOME TAX APPLICATION NO.97 OF 2002 INCOME TAX APPLICATION NO.97 OF 2002 INCOME TAX APPLICATION NO.97 OF 2002 The Commissioner of Income Tax ..Applicant. V/s. Dilip K. Bhatt ..Respondent. Mr.A.N.Kotangale for applicant. None for respondent. CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND CORAM : H.L.GOKHALE AND J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATED : 27TH NOVEMBER, 2006. DATED : 27TH NOVEMBER, 2006. DATED : 27TH NOVEMBER, 2006. P.C. :- P.C. :- P.C. :- In the present matter, the assessee has produced two films in joint venture. The assessee had claimed deduction and set off arising out of the losses. However, he had not furnished the quantification thereof. For that purpose, the Tribunal has sent back the matter to the I.T.O. by the order passed on 17/9/1993. It is on this order a reference was sought and the Tribunal has declined to do that. In our view, there is no question of law involved for which any reference is needed. Application is rejected. (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (H.L.GOKHALE, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)