1987 (4) TMI 29

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..... a reference. The Revenue had then applied to this court under section 256(2) of the Income-tax Act, 1961, and the application had been granted. The Tribunal was in the process of drawing up the statement of the case therein at the time when it drew up the statement of the case in the present matter. In the statement of case in the present matter, the Tribunal recorded that " the Commissioner of In .....

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..... to enable the Revenue to produce such statement of the case. We have already adjourned the matter. We decline to adjourn it again because no information can be given to us as to the steps, if any, taken by the Revenue between March 26, 1987, and today. Having regard to the failure of the Commissioner of Income-tax to abide by his undertaking given before the Tribunal, upon the basis of which the .....

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