1993 (6) TMI 49

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....f the Revenue, the Income-tax Appellate Tribunal, Cochin Bench, has referred as many as six questions for the decision of this court. The statement of the case is dated February 22, 1988. There are five annexures to the statement of the case. They are : (i) the assessment order dated January 29, 1980 ; (ii) the order passed under section 271(1)(c) dated March 4, 1982 ; (iii) the order of the Commi....

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....t of the statement of the case. Unfortunately, it has not been done by the Appellate Tribunal. It does not form part of the paper book. Apparently, the Tribunal, which has forwarded the statement of the case, has not applied its mind. We are of the view that the enclosure to the reference application, specified in question No. 1, is essential for a proper or satisfactory disposal of the matter.....