IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 45 of 1985 For Approval and Signature: Hon'ble CHIEF JUSTICE MR DM DHARMADHIKARI and Hon'ble MR.JUSTICE A.R.DAVE ============================================================ 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 -------------------------------------------------------------- RASIK JEWELLERS Versus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: SERVED BY RPAD - (N) for Petitioner MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : CHIEF JUSTICE MR DM DHARMADHIKARI and MR.JUSTICE A.R.DAVE Date of decision: 07/09/2000 ORAL JUDGEMENT At the instance of the assessee, the following question has been referred to this Court under the provisions of Section 256(1) of the Income Tax Act, 1961:- "Whether on the facts and in the circumstances of the case, the amount of Rs.18980/- received by the assessee on sale of import entitlements was rightly brought to tax under the Income-tax Act, 1961?" Though the question has been referred at the instance of the assessee, neither the assessee or his advocate is appearing before us and as no paper book is supplied to the Registrar, we presume that the assessee is not interested in this matter and thus we decline to answer this question. 2. The reference is accordingly disposed of. (D.M.Dharmadhikari, CJ) (A.R.Dave, J) jitu