1981 (11) TMI 21

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....ered by S. S. SHARMA J.-On an application of the accountable person, the Income-tax Appellate Tribunal, Indore Bench, Indore, under s. 64(1) of the E.D. Act, 1953, had referred to this court the following questions of law for its opinion: " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the property left by Shri Sitaram falling in the ha....

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....ecord, he felt that he could not appear for the assessee. His undertaking that he would " inform the applicant assessee so that she could in the meantime make alternative arrangement " was recorded. The case was thus ordered to be listed in the first week of November. The record indicates that S.P.C. had been issued to the applicant. When the case was taken up today, neither the applicant nor h....