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of <h1>High Court declines to answer questions under Income Tax Act Section 66(1) as assessee didn't appear.</h1> <h3>Tamarind Products, Vellore and Anr. Versus Commissioner of Income Tax, Madras</h3> Tamarind Products, Vellore and Anr. Versus Commissioner of Income Tax, Madras - [1956] 30 ITR 348 (Mad) The High Court of Madras refrained from answering questions under Section 66(1) of the Income Tax Act as the assessee did not appear. The court has discretion to refuse to answer questions in such cases. The assessee was ordered to pay the costs of the reference. (Case citation: 1956 (4) TMI 63 - MADRAS HIGH COURT)
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