https://www.taxtmi.com/caselaws?id=341952 The Bombay High Court addressed two References under Section 256(1) of the Income Tax Act, 1961, for Assessment Year 1991-92. Due to the absence of representation by the Respondent-Revenue and failure to serve notice on the opposite party, the court returned the References unanswered. The court emphasized the importance of procedural compliance and active participation in legal proceedings, ultimately highlighting the Applicant's lack of interest in pursuing the case, leading to the disposal of the References with no order as to costs. en-us Wed, 29 Mar 2017 00:00:00 +0530 Fri, 21 Apr 2017 08:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341952 The Bombay High Court addressed two References under Section 256(1) of the Income Tax Act, 1961, for Assessment Year 1991-92. Due to the absence of representation by the Respondent-Revenue and failure to serve notice on the opposite party, the court returned the References unanswered. The court emphasized the importance of procedural compliance and active participation in legal proceedings, ultimately highlighting the Applicant's lack of interest in pursuing the case, leading to the disposal of the References with no order as to costs. Case-Laws Income Tax Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341952