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<h1>High Court Returns Unanswered Reference: Failure to File Documents & Lack of Representation</h1> <h3>Smt. Surjit Kaur (HUF) Versus Commissioner of Income-Tax</h3> Smt. Surjit Kaur (HUF) Versus Commissioner of Income-Tax - TMI The Punjab and Haryana High Court considered questions of law under the Income Tax Act, 1961 regarding the inheritance of property by an HUF, consistency in tax proceedings, and ownership of property left by an individual. The court noted the assessee's failure to file required documents and returned the reference unanswered as no one appeared to press it.