Nitin v. Mahadevia

bgp IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE (L)NO.716 OF 1981 Leakoplast (I) Pvt.Ltd. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.720 OF 1981 Colfax Laboratories India Ltd.... Appellant. ANDINCOME TAX REFERENCE (L)NO.1108 OF 1982 Carona Sahu Co. Ltd.... Appellant. ANDINCOME TAX REFERENCE (L)NO.1169 OF 1982 The Hindustan Corporation Company Ltd.... Appellant. ANDINCOME TAX REFERENCE (L)NO.1178 OF 1982 M/s.Wilson Engineering Works.... Appellant. ANDINCOME TAX REFERENCE (L)NO.1179 OF 1982 Nitin V. Mahadevia.... Appellant. ANDINCOME TAX REFERENCE (L)NO.1190 OF 1982 Selser Marketing Limited.... Appellant. ANDINCOME TAX REFERENCE (L)NO.1191 OF 1982 Promar Sales Limited.... Appellant. ANDINCOMETAX REFERENCE (L)NO.1217 OF 1982 M/s. S.Parkash and Bros. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.1218 OF 1982 Meherbai N. Sethna. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.1284 OF 1982 M/s.Sterling Exports P.Ltd. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.1341 OF 1982 Parvatiben Makanbhai. AND INCOME TAX REFERENCE (L)NO.1345 OF 1983 M/s.Modern Mercantile Works. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.1359 OF 1983 M/s.Popular Metal Works and Rolling Mills.... Appellant. ANDINCOME TAX REFERENCE (L)NO.1373 OF 1983 M/s.Genelec Limited.... Appellant. ANDINCOME TAX REFERENCE (L)NO.1381 OF 1983 Humphreys and Glasgow Consultants Pvt.Ltd.... Appellant. ANDINCOME TAX REFERENCE (L)NO.1385 OF 1983 K.L.Dalal.... Appellant. ANDINCOME TAX REFERENCE (L)NO.1401 OF 1983M/s.Venus Engg. Works and Foundry Pvt.Ltd.... Appellant. ANDINCOME TAX REFERENCE (L)NO.1440 OF 1983 Maharani Vijaya Raje Scindia. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.1448 OF 1983 M/s.E.A.L. Soopariwala and Co. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.1450 OF 1983 H.H.Madhavrao Scindia. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.1460 OF 1983 Shah Construction Co. Ltd. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.1469 OF 1983 M/s.Vijay Flexible Containers P.Ltd. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.1491 OF 1983 Excel Industries Ltd. ... Appellant. AND INCOME TAX REFERENCE (L)NO.1597 OF 1983 M/s.Durga Trading Co. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.1600 OF 1983 Vithalnagar Co-op, Hsg. Society Ltd. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.1601 OF 1983 M/s.Colaba Central Co-operative Consumers’ Wholesaleand Retail Stores Ltd. ... Appellant. AND INCOME TAX REFERENCE (L)NO.1690 OF 1983 Herbertsons Limited. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.502 OF 1988 The Antifriction Bearing Corpn. Ltd. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.503 OF 1988 M/s.Fulford India Ltd.... Appellant. ANDINCOME TAX REFERENCE (L)NO.509 OF 1988 S.N. And H.N. Family Trust.... Appellant. ANDINCOME TAX REFERENCE (L)NO.514 OF 1988 The National Electrical Industries Ltd.... Appellant. ANDINCOME TAX REFERENCE (L)NO.525 OF 1988 M/s.Skefko India Bearing Co.Ltd.... Appellant. ANDINCOME TAX REFERENCE (L)NO.527 OF 1988 M/s.Permanent Magnets Ltd. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.555 OF 1988 Sidheshaw Sahakari Sakhar Karkhana Ltd. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.445 OF 1990 Dattani Enterprises. ... Appellant. V/s. Commissioner of Income Tax. P.C. : CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 8TH SEPTEMBER, 2009 DATE : 1.All these matters were called out since the matters were pending in this Court right from the years 1981, 1982 and 1983 and some of them are pending since 1988. Almost more than 28 years have passed in some of the matters, whereas in some more than 20 years have passed. No steps have been taken by the assessees at whose instance the statements of case in their respective cases have been forwarded by the Tribunal. ANDINCOME TAX REFERENCE (L)NO.527 OF 1988 M/s.Permanent Magnets Ltd. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.555 OF 1988 Sidheshaw Sahakari Sakhar Karkhana Ltd. ... Appellant. ANDINCOME TAX REFERENCE (L)NO.445 OF 1990 Dattani Enterprises. ... Appellant. V/s. Commissioner of Income Tax. P.C. : CORAM :- V.C.DAGA &J.P.DEVADHAR,JJ. 8TH SEPTEMBER, 2009 DATE : 1.All these matters were called out since the matters were pending in this Court right from the years 1981, 1982 and 1983 and some of them are pending since 1988. Almost more than 28 years have passed in some of the matters, whereas in some more than 20 years have passed. No steps have been taken by the assessees at whose instance the statements of case in their respective cases have been forwarded by the Tribunal. 2.This Court had issued notices to the parties to the references. They were called upon to take steps approaching the office of the Prothonotary and Senior Master of this Court and to take steps as required under section 657 of the Bombay High Court (Original Side) Rules, 1980 (“Rules for short) so as to place the references on board for final disposal since the provision of rule 657 required the person at whose instance reference has been made to take necessary steps to supply paper book. In the event of noncompliance of rule 659, the matters were required to be placed on Board for orders. Order was required to be passed in exercise of powers under rule 660 of the Rules. That is how all these matters are placed on board for orders. 3.Since no steps have been taken by the assessees in either of the matters as required under rules 657 and 658 of the Rules, we have no option but to return all these references unanswered in exercise of powers under rule 659 of the Rules. 4.In the result, all these references are returned unanswered and disposed of accordingly. No order as to costs. (J.P.DEVADHAR,J.) (V.C.DAGA,J.)