appeals by certificate special leave from the judgment and order dated july 25 1967 of the gujarat high companyrt in incometax reference number 4 of 1966.
2146 2148/68 but that was found to be defective as numberreasons were stated therein.
k. aivar r. n. sachthey and b. d. sharma for the respondent in all the appeals .
civil appellate jurisdiction civil appeals number 2146 2148 of 1968 and 1284 to 1286 of 1971.
the reference relates to the assessment years 1960 61 1961 62 and 1962 63 the relevant accounting years being the financial years ending 31st march 1960 31st march 1961 and 31st march 1962.
1284 1286/71 are by special leave from a judgment of the gujarat high companyrt in an income tax reference.
the income tax officer took the view that the objects were number charitable and therefore the assesses was number entitled to the exemption under s. 4 3 i of the income tax act 1922.
the judgment of the companyrt was delivered by grover j. these appeals c.as.
t. desai r. p. kapoor for i. n. shroff for the appellant in allthe appeals .
the matter was taken in appeal to the tribunal.
originally the appeals had been filed by certificate c.as.
