Karta Ram Vs. Cit - Court Judgment

Excerpt:
counsels: none, for the assessee sandeep bhandawat, for the revenue head note: income tax reference--dismissal for assessee's defaultnotices issued by court returned unserved catch note: the high court issued notice of reference to assessee as well as to the department--notices have been sent to the assessee repeatedly--but they have been returned with endorsement that address given is not complete--it appears that assessee is not interested in persuing the reference--in view of this reference made by tribunal is returned unanswered. ratio: the high court issued notice of reference to assessee as well as to the department--notices have been sent to the assessee repeatedly--but they have been returned with endorsement that address given is not complete--it appears that assessee is not interested in persuing the reference--in view of this reference made by tribunal is returned unanswered. application: principle ennunciated in this case is applicable to current assessment year. decision: in favour of revenue. income tax act 1961 s.256(2) in the rajasthan high court n.n. mathur & o.p. bishnoi, jj. - - the tribunal made the reference by order dated 29-5-1998. this court issued the notice of the reference to the assessee as well as to the department on 8-1-1999, notices have been sent to the assessee repeatedly.by the court :this is a reference application under section 256(2), at the instance of the assessee. the tribunal made the reference by order dated 29-5-1998. this court issued the notice of the reference to the assessee as well as to the department on 8-1-1999, notices have been sent to the assessee repeatedly. but they have been returned with the endorsement that the address given is not complete. it appears that the assessee is not interested in persuing the reference. in view of this the reference made by the tribunal by order dated 29-5-1998, is returned the reference application accordingly stands disposed of.