1956 (4) TMI 63

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion 66(1) , Income Tax Act on the application of the assessee, he was absent all through, both before the Tribunal and before us. The learned counsel for the respondent referred to the decision of Chakravartti C. J. and Lahiri J. in M.M. Isphani Ltd. v. Commr. of Excess Profits Tax, W.B., [1955]27ITR188(Cal) (A) and invited us to record that we refrain from answering the questions referred to us .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed, It appears to us that when the party who had caused a reference to be made chooses not to appear at the hearing this Court is not bound to answer the question and should not do so. In view of the final conclusion recorded by the learned Chief Justice, we do not understand him to have laid down as an inflexible rule, even of practice, that where the assessee defaults appearance before t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X