High Court rules reference invalid due to incorrect address, impacting taxpayer rights.

The High Court held that due to the department's failure to provide the correct address of the assessee, the reference was returned unanswered.

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The High Court of Punjab and Haryana issued a judgment regarding a case where the record of a connected reference was burnt in a fire accident in 1996. The court directed that notice be issued to the assessee for appearance, but as the department failed to provide the latest address of the assessee, the reference was returned unanswered.

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