2017 (4) TMI 922

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..... d to take all steps to bring References to final conclusion and for that purpose, shall serve notice upon the opposite party within a period of two months from the receipt of the References by the High Court from the Tribunal. The Applicant-Assessee has admittedly not served these References upon the Respondent-Revenue. It, therefore, appears that the Applicant-Assessee was not interested in pursu .....

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..... Act, 1961, relate to Assessment Year 199192. 2. None appears for the Respondent-Revenue. We find that no affidavit of service of the References being served upon the Respondent-Revenue has been filed. Thus we were inclined to return References unanswered in view of Rule 658 of the Bombay High Court (Original Side) Rules. 3. However, Mr. Deshpande, learned Counsel appearing for the Applicant .....

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..... n to assume that the References have been served by the Applicant-Assessee upon the Respondent-Revenue. 4. In terms of Rule 658 of the Bombay High Court (Original Side ) Rules, the party, at whose instance the References have been made, (in this case the Applicant-Assessee) is required to take all steps to bring References to final conclusion and for that purpose, shall serve notice upon the op .....

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