COMMISSIONER OF INCOME TAX Vs. NENSUKH RATANCHAND MUTHA

JUDGEMENT

(1.) THIS is a reference u/s 256 (1) of the IT Act, 1961. THIS reference has been made at the instance of the applicant, the CIT, Poona. The statement of the case was filed in this court on 9-1-1975. The paper book was printed and filed by the department on 16-6-1982. Curiously enough it appears that there is no affidavit of service upon the assessee-respondent. It appears that the reference has not been served upon the respondent at all. No reason is given to us to why it could not be served. All that Mr. Joshi stated is that, if the matter is adjourned the department will try and serve the reference on the respondent. Even the full address of the respondent is not mentioned in the title to the reference. It appears that the department and its officers have not been serious at all about serving the reference. The application of Mr. Joshi for adjournment is rejected . We decline to answer the question referred to us an\s in our view the reference has not been duly prosecuted. No order as to costs.