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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the High Court was bound to answer an income-tax reference when the party at whose instance it was made did not appear to prosecute it.
Analysis: The reference was made under section 256(1) of the Income-tax Act, 1961. Relying on the principle that a court is not obliged to answer a reference when the referring party fails to appear and thereby does not enable effective hearing, the Court held that the objection of the Department was well founded. The absence of the applicant/assessee justified refusal to answer the reference.
Conclusion: The Court refused to answer the reference and declined to give an opinion on the referred question.
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