Rc/8/1996 Of The Comm.of Income Tax.hyd v. K.visweswara Rao

THE HON’BLE SRI JUSTICE V.V.S.RAOANDTHE HON’BLE SRI JUSTICE B.N.RAO NALLA REFERRED CASE No.8 of 1996 Dated:26.12.2011 Between: The Commissioner of Income Tax,Andhra Pradesh – II, Hyderabad. …Applicant and Sri K.Visweswara Rao,Godavarikhani. …Respondent THE HON’BLE SRI JUSTICE V.V.S.RAOANDTHE HON’BLE SRI JUSTICE B.N.RAO NALLA REFERRED CASE No.8 of 1996 ORDER:(Per Hon’ble Sri Justice V.V.S.Rao) This case has been referred to this Court under Section256(1) of the Income Tax Act, 1961, in January 1996. During thependency, the assessee died. This Court gave sufficientopportunity to the Revenue to bring the legal representatives of thedeceased assessee on record. Indeed, on 24.07.2009 the firstDivision Bench of this Court passed the following order. Office objections should be removed within eight weeksfrom today, failing which the case shall stand dismissed fordefault, without further reference to the Court. The petitioner is permitted to take out personal notice tothe respondent through the Department and file proof of service. Thereafter, this Court on 30.11.2011 granted further weekstime for taking steps. No such steps have been taken, nor anapplication to bring the legal representatives on record has been filed. In the factual background, we are not inclined to answer thereference. The reference is accordingly returned to the IncomeTax Appellate Tribunal, Hyderabad Bench “B”. The Referred Case shall stand disposed of accordinglywithout any order as to costs. _______________ (V.V.S.RAO, J) 26.12.2011vs ____________________(B.N.RAO NALLA, J)