1994 (2) TMI 7

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...., passed by the Income-tax Appellate Tribunal, Gauhati Bench, Gauhati, in R. A. No. 75/(Gau) of 1990 in I. T. A. No. 433/(Gau) of 1987 for the assessment year 1982-83 rejecting the reference application filed by the Revenue under section 256(1) of the Income-tax Act, 1961. In this application, the Revenue seeks to refer the following three questions stated to be questions of law for opinion : " (....

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....efore us whereas the assessee appears to be not represented. We have perused the records and we find that a notice in registered cover with A/D was sent to the assessee from this court on November 13, 1991. Since 30 (thirty) days have expired from the date of issue of this notice, we accept the notices as served and we proceed to hear the matter in the absence of the assessee. We have heard Mr. D....