Albright & Wilson Ltd v. Commissioner Of Income Taxbombay City-Iii, Bombay

Sbw IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE NO.915 OF 1998 Albright & Wilson Ltd.C/o A. F. Ferguson & Co. ..Applicant Versus Commissioner of Income TaxBombay City-III, Bombay. ..Respondent WITH INCOME TAX REFERENCE NO.916 OF 1998 Parke Davis (India) Ltd. ..Applicant VersusCommissioner of Income TaxBombay City-V, Bombay. ..Respondent WITH INCOME TAX REFERENCE NO.917 OF 1998 Cadbury-Fry (India) Pvt.Ltd. ..Applicant VersusCommissioner of Income TaxBombay City-III, Bombay. ..Respondent ........... Mr.H. Toor a/w Sameer Chitnis i/b. M/s. Crawford Bayley & Co. for the applicant. for the applicant. ........... CORAM: M. S. SANKLECHA & A. K. MENON, JJ. DATE : 10[th] AUGUST, 2016 P.C.: All these References under Section 256(1) of the Income Tax Act, 1961 (the Act) relates to A.Ys. 1967-68, 1970-71 to 1973-74 and 1970-71 to 1971-72. 2.There is no affidavit of service filed. The applicant-assessee is not able to show any evidence of this reference being served upon the Respondent-Revenue. In terms of Rule 658 of the Bombay High Court (Original Side) Rules the party at whose instance the reference is made, shall apply to the Prothonotary and Senior Master to issue notice for hearing of the reference and serve the same within two months of the receipt of the reference by the High Court. In the absence of an affidavit of service indicating service of the reference upon the Respondent-Revenue, we are not inclined to answer the question. It appears that the applicant-assessee is not serious about pursuing the present References. In the above view, the References return unanswered. However, it is made clear that the question raised herein is left open for consideration in an appropriate case, if not already decided. 3. All these References are disposed of in above terms. No order as to costs. (A. K. MENON, J.) (M. S. SANKLECHA, J.)