AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2018 (8) TMI 1195
X X X X Extracts X X X X
X X X X Extracts X X X X
....S. SYAL, VICE PRESIDENT: This appeal by the assessee is directed against the order passed by the CIT(A) on 6.12.2013 in relation to Assessment Year 2007-08. 2. When the matter was called up for hearing today, no one has appeared on behalf of the assessee. The assessee has not filed any adjournment application also. The notice of hearing sent to the assessee has not been returned unserved. Th....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Holkar vs. CWT, 223 ITR 480 (M.P.), wherein, while dismissing the reference made at the instance of the assessee in default, their Lordships made the following observation:- "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 reference, the court is not bound to answer the reference." 3. Commissi....