1982 (7) TMI 23

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.....-This reference was called out yesterday, when it was noticed that no books were supplied to the assessee or their counsel. It was, therefore, adjourned to today to enable the Department to make the books available to the counsel for the assessee who were appearing in the reference. When the matter is called out, Mr. Mehta, who has appeared on behalf of the assessee, has again made a grievance th....

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....e have been a large number of cases in which we could have declined to proceed with the matter, because either the assessees are not served or books have not been supplied to the assessees. It must be said to the credit of the counsel for the assessees, who normally appear before the Tax Bench, that they have tried to accommodate the Revenue by taking part in the hearing at a considerable short no....

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....e that the parties are served in time and books are also filed in time and made available to the assessees, there is no improvement in the state of affairs and these warnings have fallen on deaf ears. The Department must itself be blamed if the old references remain undisposed of in spite of the fact that Tax Bench is now constituted almost all round the year. We do not think that any useful purpo....