Estate of Ambalal Sarabhai vs CIT (Gujarat High Court)

Gujarat High Court Estate Of Ambalal Sarabhai vs Commissioner Of Income-Tax Dated- 4th July, 2000  2000 245 ITR 445 Guj JUDGMENT R.K. Abichandani, J.  1. The Tribunal, Ahmedabad Bench “A”, has referred the following questions in respect of the asst. yrs. 1972-73 and 1973-74 for the consideration of the High Court under s. 256(1) of the IT Act, from the Tribunal’s order dt. 18th August 1981, and 20th August 1983, the later being question on the ground which was raised but through oversight not decided in the earlier order by the Tribunal. At the instance ...