The Commissioner Of Income Tax Haryana, Rohtak v. Satish Kumar Mittal, J. ( Oral

IN THE HIGH COURT OF PUNJAB AND HARYANA ATCHANDIGARH. I.T.R. No. 115 of 1987DATE OF DECISION : 22.01.2008 The Commissioner of Income Tax Haryana, Rohtak. .... APPLICANT-REVENUE Versus Smt. Kulwant Sethi ..... RESPONDENT-ASSESSEE CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTALHON'BLE MR. JUSTICE RAKESH KUMAR GARG Present:Mr. Yogesh Putney, Advocate, for the Revenue. * * * SATISH KUMAR MITTAL, J. ( Oral ) On January 24, 2005, this Court passed the following order : “Since the record of connected reference (ITR No. 58 of1996) has been burnt in the fire accident which occurred in1996 and the paper books have been re-constructed, it is notpossible to find out whether the notice of the reference hadbeen served on the assessee. Hence, we direct that notice be issued to the assessee byregistered post for 1.3.2005 so as to enable her to appear inperson or through an Advocate to contest the reference. Learned counsel for the Revenue should furnish the latestaddress of the assessee within three days from today. Thereafterregistered notice be issued at the Court's expense.” Till date, counsel for the department has not furnished any address of theassessee and other records for re-constructing the paper book. Mr. Putneystates that the department is unable to do this, because the record is also notavailable in their office. In view of the above, this reference is returned un-answered. ( SATISH KUMAR MITTAL )JUDGE January 22, 2008 ndj ( RAKESH KUMAR GARG )JUDGE