2003 (7) TMI 9 - HC - Income Tax

Once a party chooses to have a reference made to this court, it is under obligation to comply with all the rules which are applicable to the regular references. Revenue has not only failed to file the requisite paper books, it has also failed to take steps even to take out notice to the respondents. In view of the above, we return the reference unanswered.

Summary

The High Court of Delhi returned the reference unanswered as the Revenue failed to file paper books and take steps to notify the respondent since 1997. The Revenue's request to be exempted from filing documents was denied, and the reference was disposed of.