M/S.jayanti Paper Mills Ltd v. Commissioner Of Income Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 42 of 1983 For Approval and Signature: Hon'ble MR.JUSTICE N.J.PANDYA and MR.JUSTICE S.D.PANDIT ============================================================ -------------------------------------------------------------- M/S.JAYANTI PAPER MILLS LTD Versus COMMISSIONER OF INCOME TAX -------------------------------------------------------------- Appearance: Petitioner served Mihir Thakore with Manish R.Bhatt for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE N.J.PANDYA and �� MR.JUSTICE S.D.PANDIT Date of decision: 16/08/96 ORAL JUDGMENT (N.J.Pandya,J.) �After receipt of the Reference from the Income-tax Appellate Tribunal by this Court on or about 12-1-1983, the O.J.Department had issued notices to the concerned parties. This being a Reference at the instance of the assessee, the Department as well as the Assessee also came to be informed. The notice thus came to be issued in this reference to the petitioner on 22nd March 1983 by registered post. This was sent by registered post postage pre-paid under Receipt No.3507 at Surat address of the assessee on 25-3-1983. This was received by the assessee as per original A.D. slip on 28-3-1983. �Inspite of the receipt of the notice, no appearance is filed; nor any step has been taken for pursuing the reference any further. In fact, the paper book is also not prepared. It has become therefore obvious that the assessee does not want to prosecute the Reference any further. It is, therefore, disposed of for want of prosecution. ******