International Tractor Co.India Ltd. v. The C.I.T.Bombay

901-98-ITR=.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO. 901 OF 1998 International Tractor Company of India Ltd., Bombay .. Applicant v/s.

The Commissioner of Income Tax .. Respondent Bombay City, Bombay None for the applicant None for the respondent CORAM : M.S. SANKLECHA & A.K. MENON, J.J.

DATED : 19th JULY, 2016.

P.C.

1.

This Reference under Section 256(1) of the Income Tax Act, 1961 (the Act) relates to Assessment Year 1973-74. None appears on behalf of the applicant assessee in support of this Reference. 2.

It appears that the applicant-assessee is not interested in pursuing the present Reference. Accordingly, the Reference is being returned unanswered. The questions as framed for our opinion are left open to be considered in an appropriate case, if not already decided. 3.

The Reference is disposed of in the above terms. (A.K. MENON, J.) (M.S. SANKLECHA, J.) Uday S. Jagtap