1997 (4) TMI 10

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..... ced by the appellant or the petitioner. In case the appellant or the petitioner has not produced it and if the respondent his with him such records, the Registry may in appropriate cases direct him to produce the same.
K. S. PARIPOORNAN. and S. SAGHIR AHMAD. JUDGMENT The Income-tax Appellate Tribunal referred the following question of law for the decision of the High Court of Gujarat (see [19 .....

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..... nt. So also in all the decisions rendered by the High Court on a reference under section 256(1) or under section 256(2) of the Act, the statement of the case which forms the sheet-anchor of the proceedings is a necessary document. We find that both these proceedings do not form part of the paper book. This is not an isolated case in which this has happened in this court. We are of the view that in .....

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..... t produced it and if the respondent his with him such records, the Registry may in appropriate cases direct him to produce the same. Counsel for the Revenue prays for time to file the order of the Appellate Tribunal and also the statement of the case. The appeal was filed nearly 13 years ago and the Revenue had sufficient time to file these documents. Why the Revenue has not so far filed these do .....

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