2017 (4) TMI 922

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....ese two References under Section 256(1) of the Income Tax Act, 1961, relate to Assessment Year 199192. 2. None appears for the Respondent-Revenue. We find that no affidavit of service of the References being served upon the Respondent-Revenue has been filed. Thus we were inclined to return References unanswered in view of Rule 658 of the Bombay High Court (Original Side) Rules. 3. However, M....

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....in these two References. In the above view, it is not open to assume that the References have been served by the Applicant-Assessee upon the Respondent-Revenue. 4. In terms of Rule 658 of the Bombay High Court (Original Side ) Rules, the party, at whose instance the References have been made, (in this case the Applicant-Assessee) is required to take all steps to bring References to final conclu....