M/S.Pfizer Corporation. v. The C.I.T.B.C-Iii.

940-98-ITR=.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO. 940 OF 1998 Pifzer Corporation .. Applicant v/s.

The Commissioner of Income Tax, City-III, Bombay .. Respondent None for the applicant CORAM : M.S. SANKLECHA & S.C. GUPTE, J.J.

DATED : 29th AUGUST, 2016.

P.C.

1.

This Reference under Section 256(1) of the Income Tax Act, 1961 (the Act) relates to Assessment Year 1980-81. 2.

None appears for the applicant assessee in support of the Reference. It appears that the applicant assessee is not interested in prosecuting the present Reference.

3.

In the aforesaid circumstances, the Reference is returned unanswered. However, the questions as framed for our opinion in this Reference are left open to be considered in an appropriate case, if Uday S. Jagtap

940-98-ITR=.doc not already decided.

4.

The Reference is disposed of in the above terms. No order as to costs.

(S.C. GUPTE, J.) (M.S. SANKLECHA, J.) Uday S. Jagtap