COMMISSIONER OF GIFT TAX Vs. ARVINDKUMAR CHANDULAL

JUDGEMENT

(1.) When this reference reached hearing today, Mr Tanvish Bhatt, learned standing counsel for the revenue made a specific request that since this reference is covered by a reported decision of this Court and the matter is pending since 1994, the reference may be taken up for hearing by this Bench notwithstanding the fact that one of us (Hon'ble Mr Justice K.A. Puj) had appeared as counsel for the assessee at the hearing before the Tribunal.

(2.) In this reference at the instance of the revenue, the following question is referred for our opinion in respect of the assessment year 1980-81 :-

(3.) We have heard Mr Tanvish Bhatt, learned standing counsel for the applicant-revenue. Though served, none appears for the respondent-assessee.