Appeals by special leave from the judgment and order dated September 5, 1963 of the Gujarat High Court in Income tax Reference No.
19 of 1962.
T. Desai, A. N. Kirpal, R.N. Sachthey and S.P. Nayyar for the appellant in all the appeals .
J. Kolah, M.L. Bhakta and O.C. Mathur, for the respondents in all the appeals .
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
474 477 966.
On the same day he also dealt with the assessments of Jayantilal Amratlal, individual, for the years 1955 56 and 1956 57.
Following his reasoning he included the relevant income of the Trust in the hands of Jayantilal Amratlal.
The Judgment of the Court was delivered by Sikri, J. These four appeals by special leave are directed against the judgment of the Gujarat High Court in Income Tax Reference No.
19 of 1962, whereby the High Court answered the questions referred to it by the Income tax Appellate Tribunal against the Commissioner of Income tax, who is the appellant before us.
Four appeals were taken to the Appellate Assistant Commis sioner who, by his two orders dated November 8, 1960, dismissed the appeals.
16 1 c of the Income tax Act for the assessment years 1955 56 and 1956 57 ?
This Trust Deed was registered with the Charity Commissioner under the Bombay Public Trust Act, 1950.
