2014 (6) TMI 884

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....assessee for different assessment years are against the separate orders all dated August 30, 2013, of the Commissioner of Income-tax (Appeals)-I, Ludhiana. 2. Earlier, these cases were fixed for hearing on November 13, 2013, but the Bench did not function on that date and cases were adjourned to March 20, 2014. Later on, these cases were again adjourned to June 2, 2014 and the date of hearing was....

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....rein it has been held as under (headnote) :                  "if the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference." 4. Similarly, the ....