2004 (11) TMI 62

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....income-tax reference made at the instance of the assessee under section 256(1) of the Income-tax Act, 1961, by the Tribunal in R. A. Nos. 205 to 208/Ind of 1990 which arises out of an order dated July 27, 1990, passed in I. T. A. Nos. 1077 to 1080/Ind of 1985 to answer the following question of law by this court: "Whether, on the facts and circumstances, of the case, and the material on record ....

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....red at her instance and does not appear on any dates of hearing in the last more than six years, we do not consider this reference to be a fit one to answer on the merits in the absence of the assessee. That apart, we find from the statement of case drawn by the Tribunal that though the statement of case makes a reference to annexures as E, F, G, H and I none of these annexures are no record. Thes....