2000 (11) TMI 72

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..... are at the instance of the assessee. When the matter came up for argument today, learned counsel for the assessee submitted that the assessee is not interested in getting an answer to the reference and hence it is not necessary for the court to answer the reference. The question that arises is whether it is compulsory on the part of the court to answer the reference. In Indramanidevi Parasrampuri .....

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..... the reference being answered or makes an application for withdrawing the reference, then this court is not bound to answer the question referred and decline to answer the reference." Their Lordships referred to the decision in CIT v. Pothen Joseph and Sons, AIR 1957 Trav-Coch 267. In Karnani Industrial Bank Ltd. v. CIT [1956] 30 ITR 16, the High Court of Calcutta held that there is no provision .....

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