https://www.taxtmi.com/caselaws?id=10516 The court declined to answer the specific question of law in an income tax reference due to the absence of the assessee during proceedings and the lack of essential documents in the case record. Despite repeated notices and the appointment of a Senior Panel Counsel, the assessee did not participate in hearings over six years. The court emphasized the necessity of the assessee's presence in legal proceedings and highlighted the importance of having complete orders of all taxing authorities on record for a thorough examination. The absence of essential annexures hindered the court's ability to make an informed decision, leading to the refusal to address the question referred by the Tribunal. en-us Thu, 25 Nov 2004 00:00:00 +0530 Fri, 17 Jul 2009 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10516 The court declined to answer the specific question of law in an income tax reference due to the absence of the assessee during proceedings and the lack of essential documents in the case record. Despite repeated notices and the appointment of a Senior Panel Counsel, the assessee did not participate in hearings over six years. The court emphasized the necessity of the assessee's presence in legal proceedings and highlighted the importance of having complete orders of all taxing authorities on record for a thorough examination. The absence of essential annexures hindered the court's ability to make an informed decision, leading to the refusal to address the question referred by the Tribunal. Case-Laws Income Tax Thu, 25 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10516