The C.I.T.B.C-Xiii. v. L.V.Shah Family Trust, C/O.M/S. Anchor Enterprises.

suresh 245-ITR-451.1997.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.451 OF 1997 The Commissioner of Income Tax, Bombay City-XIII, Bombay .... Applicant Vs.

L.V. Family Trust .... Respondent None for the parties.

CORAM: M.S. SANKLECHA & B.P. COLABAWALLA, JJ.

DATED: JANUARY 22, 2016 P.C:

1.

This Reference under Section 256(1) of the Income Tax Act, 1961 relates to the Assessment Year 1985-86. 2.

None appears for the parties. It appears that the applicant/Revenue is not interested in pursuing the present Reference. 3.

In the above view, the question as posed for our opinion is being returned unanswered. However, it is made clear that the question, as raised, is left open for consideration in an appropriate case. This Reference is thus returned unanswered. 4.

The Refere nce stands disposed of in above terms. (B.P. COLABAWALLA, J.) (M.S. SANKLECHA, J.)