TMI Blog2008 (7) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... se. Section 268A of the Act does not render any assistance to the Revenue in the present case. Accordingly, the application for leave to appeal filed by the Revenue deserves to be rejected. It is accordingly rejected. - 414 of 1998 in 132 of 1996 - - - Dated:- 9-7-2008 - K. A. Puj and R. H. SHUKLA JJ. Manish R. Bhatt for the applicant. S. N. Divatia for the respondent. JUDGMENT The judgment of the court was delivered by K. A. Puj J. - The Commissioner of Income-tax has filed this application seeking !eave to appeal to the Supreme Court against the judgment rendered on April 27, 1998, in Income-tax Reference No.132 of 1996. The judgment rendered by this court on April 27, 1998, is a common judgment in relation to Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated that the judgment in the case of other assessees may not have been challenged due to low tax effect. The court has also recorded submissions of the learned counsel appearing for the assessee that even in the case of the respondent-assessee the tax effect is low. The court, therefore, directed the applicant-revenue to place on record the tax effect in case of each assessee for each of the references decided under the common judgment. 5. Pursuant to the said order an affidavit is filed by Mr. J. L. Bhatia, Income-tax Officer, Ward 15(2), Ahmedabad, stating that the matters being too old the relevant records are not available. His office has made efforts to trace out the connected records with the office of the High Court Cell of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . P. Arangasamy [2000] 242 ITR 563 (Mad), CIT v. M. D. Patil [1998] 229 ITR 71 (Karn) [FB], CIT v. F. A. Rajendran [1999] 235 ITR 514 (Mad), CIT v. B. Chinnaiah [1995] 214 ITR 368 (MP) and CIT v. Anil Singh [1995] 215 ITR 224 (Orissa). 8. He has, therefore, submitted that the matter is required to be considered by the apex court and hence certificate of fitness should be granted by this court. 9. Mr. S. N. Divatia, learned counsel appearing for the respondent on the other hand has submitted that the common judgment has been rendered by this court in six different cases and only in the case of the present assessee, MCA is filed by the applicant-Revenue seeking leave to appeal to the Supreme Court. He has, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees case, looking to the tax effect being very low. 11. Considering the rival submissions of the parties and considering the authorities relied upon by the learned counsel appearing for the respective parties, we are of the view that even if it is assumed that substantial question of law may arise, looking to the facts of this particular case and considering that low tax effect involved and further considering the Board's "instructions" for the purpose of filing appeal or application, we do not think it just and proper to grant certificate of fitness in the present case. Section 268A of the Act does not render any assistance to the Revenue in the present case. Accordingly, the application for leave to appeal filed by the Revenue d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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