Skip to content


K.M. Mody Vs. Commissioner of Income-tax - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtMumbai High Court
Decided On
Case NumberIncome-tax Reference No. 137 of 1972
Judge
Reported in[1983]141ITR914(Bom)
ActsIncome Tax
AppellantK.M. Mody
RespondentCommissioner of Income-tax
Excerpt:
- .....at mr. khanna's further request, it was kept back till 21st. from 21st it has been appearing on board till today.2. another income-tax reference involving this very assessee was also on board, being income-tax reference no. 104 of 1972 (see p. 903 supra). in the said reference, which was at the instance of the commissioner, we found that the original assessee, k. m. mody, had died and his heirs and legal representatives were one roosi k. mody and mrs. manek burjor cooper, being his son and daughter respectively.3. on the earlier occasions we had indicated to mr. khanna that it would be appropriate if he communicated with the said heirs, who in the other income-tax reference no. 104 of 1972, were represented by mr. s. e. dastur instructed by m/s. smetham byrne lambert and dubash.4......
Judgment:

Desai, J.

1. This reference was on board earlier on 10th of this month, when at the request of Mr. Khanna it was kept back till 16th. Mr. Khanna pointed out on the first date that he had no instructions from the assessee or his heirs. On 16th at Mr. Khanna's further request, it was kept back till 21st. From 21st it has been appearing on board till today.

2. Another Income-tax Reference involving this very assessee was also on board, being Income-tax Reference No. 104 of 1972 (see p. 903 supra). In the said reference, which was at the instance of the Commissioner, we found that the original assessee, K. M. Mody, had died and his heirs and legal representatives were one Roosi K. Mody and Mrs. Manek Burjor Cooper, being his son and daughter respectively.

3. On the earlier occasions we had indicated to Mr. Khanna that it would be appropriate if he communicated with the said heirs, who in the other Income-tax Reference No. 104 of 1972, were represented by Mr. S. E. Dastur instructed by M/s. Smetham Byrne Lambert and Dubash.

4. Today Mr. Khanna is not present. No amendment has been carried out in the reference. The reference is at the instance of a dead man.

5. In the circumstances, we dismiss the reference for want of prosecution, and it will be returned with the questions unanswered. There will be no order as to the costs of the Commissioner.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //