2008 (1) TMI 342 - HC - Income Tax

Reference - record of connected reference has been burnt in the fire accident in such case it is not possible to find out whether the notice of the reference had been served on the assessee department has not furnished any address of the assessee and other records for re-constructing the paper book because of unavailability of record in their office - Hence reference is returned un-answered

Summary

The High Court of Punjab and Haryana issued a judgment regarding a case where the record of a connected reference was burnt in a fire accident in 1996. The court directed that notice be issued to the assessee for appearance, but as the department failed to provide the latest address of the assessee, the reference was returned unanswered.