https://www.taxtmi.com/caselaws?id=25134 The Court found that the Department displayed negligence and default in providing required annexures for references under the Income-tax Act, 1961. It ruled that incomplete references without annexures should not be considered properly made references. The responsibility for default in supplying annexures, if not attested by the Department, lies with the Department and not the applicant. The Court emphasized the importance of complete documentation and directed the Tribunal to take necessary actions if annexures were not provided. The Court highlighted the Department's gross default and instructed compliance with its directives to rectify the situation. en-us Mon, 08 Oct 1984 00:00:00 +0530 Mon, 25 Jan 2010 15:54:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25134 The Court found that the Department displayed negligence and default in providing required annexures for references under the Income-tax Act, 1961. It ruled that incomplete references without annexures should not be considered properly made references. The responsibility for default in supplying annexures, if not attested by the Department, lies with the Department and not the applicant. The Court emphasized the importance of complete documentation and directed the Tribunal to take necessary actions if annexures were not provided. The Court highlighted the Department's gross default and instructed compliance with its directives to rectify the situation. Case-Laws Income Tax Mon, 08 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25134