Hundustan Ciba Geigy Ltd.Bombay. v. The C.I.T., B'Bay City-V,Bombay.

48-00-ITR=.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY

ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.48 OF 2000 M/s. Hindustan Ciba-Geigy Ltd.

.. Applicant v/s.

The Commissioner of Income Tax, Bombay City-V, Bombay .. Respondent Mr. B.D. Damodar i/b Kanga & Co. for the applicant None for the respondent CORAM : M.S. SANKLECHA & S.C. GUPTE, J.J.

DATED : 2nd SEPTEMBER, 2016.

P.C.

1.

This Reference under Section 256(1) of the Income Tax Act, 1961 has been made by the Income Tax Appellate Tribunal at the instance of the applicant assessee for A.Y. 1981-82. 2.

Mr. Damodar, learned Counsel appearing on behalf of the applicant assessee, on instructions, states that the applicant assessee is not interested in pursuing the present Reference. 3.

In the above view, the Reference is returned unanswered. However, the questions as framed for our opinion in this Reference are Uday S. Jagtap

48-00-ITR=.doc left open to be considered in an appropriate case, if 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