https://www.taxtmi.com/caselaws?id=31153 The reference from the ITAT could not be answered because the Court lacked the relevant records. The matter had earlier been remanded by the Tribunal, but the post-remand status of the proceedings could not be ascertained on the available material. The reference was therefore returned to the Tribunal for want of records, without any substantive determination on the merits. en-us Wed, 30 Jan 2008 00:00:00 +0530 Sat, 17 Sep 2011 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31153 The reference from the ITAT could not be answered because the Court lacked the relevant records. The matter had earlier been remanded by the Tribunal, but the post-remand status of the proceedings could not be ascertained on the available material. The reference was therefore returned to the Tribunal for want of records, without any substantive determination on the merits. Case-Laws Income Tax Wed, 30 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31153