G YATHEESH Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE income-tax references are at the instance of the assessee. When the matter came up for argument today, learned counsel for the assessee submitted that the assessee is not interested in getting an answer to the reference and hence it is not necessary for the court to answer the reference. The question that arises is whether it is compulsory on the part of the court to answer the reference. In Indramanidevi Puras-rampuria v. CED (Asst.) [1983] 141 ITR 593, the High Court of Madhya Pradesh held as follows (headnote) :

(2.) IN the judgment of the Madhya Pradesh High Court in Gajadhar Prasad Nathu Lal v. CWT [1970] 76 ITR 615, the question arose whether a party has the right to withdraw the reference. Dealing with the contention, the court observed as follows (page 616) :

(3.) INCOME-tax references are disposed of as above.