COMMISSIONER OF INCOME TAX Vs. K H KAPADIA

JUDGEMENT

(1.) THESE matters were listed for directions because the Board contains the following remarks of the Registry (i) Books not filed; (ii) Notice not issued; (iii) Affidavit of service not filed; (iv) Paper Books not ready.

(2.) EACH of these References and at the instance of either of the parties have been forwarded by the Tribunal and seeking an answer and opinion on certain questions of law.

(3.) BOTH sides concede that some preparatory steps are required even in relation to such matters and before they can be considered by the Court. At least it is a concealed position that what is forwarded by the Tribunal's Registry is only a statement of case, questions of law and the orders from which these questions arise or certified copies thereof. There are certain aspects in relation to even the questions raised and which require reference to the records. However, though the Tribunal's papers have been forwarded to this Court way back in the year 1996, it appears that neither the parties nor the Registry has taken care to prepare the paper -books. The References are remaining on the file even though there is no compliance reported of service on the opposite party and in some cases even there is no index. There are some pages which are missing and some annexures which are missing. Some pages are completely illegible. It is now being reported by the Registry that these are the objections which have been raised by it, but which have not been complied with.