1991 (7) TMI 55

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....ate Tribunal, Jaipur Bench, Jaipur (for short "the Tribunal"), has drawn up a statement of the case and has referred a question of law for the opinion of this court. The said reference was made under section 256(1) of the Income-tax Act, 1961, it the instance of the assessee, Shri Digamber Jain Dharamshala, Jaipur. After the said reference was received in this court and was registered, it was orde....

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....o section 256(i) and (2) of the Income-tax Act, 1961, notice thereof shall be given to the parties and the Registrar shall call upon the party at whose instance the reference has been made to prepare or cause to be prepared a paper book of the case within such time as the Registrar may allow. The Registrar may, for sufficient cause shown, extend such time. Under rule 515 of the Rules, the Registra....

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....ion [1984] 146 ITR 339 held that failure of the Department to make available the paper book to counsel for the assessees sufficiently in advance of hearing may be treated as inability of the Department to prosecute the reference and the court can decline to answer the questions referred to it. This court has also taken a similar view and it appears that the matter was taken to the apex court and t....