The Commissioner Of Income Tax v. Chemco Supply Corporation

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICGTION INCOME TAX REFERENCE NO. 711 of 1987 The Commissioner of Income Tax ... Applicant. vs. Chemco Supply Corporation ..... Respondent Mr. Ashok Kotangale, Sr. Counsel for Applicant.None for Respondent. CORAM: V. C. DAGA AND A. S. AGUIAR JJ. Date:August 5, 2005. P. C.: 1. Continuous absence of the counsel for the assessee led us toissue direction to the Revenue to show whether service of theirreference has been effected on the Respondent – assessee. ButRevenue could not establish service.issue direction to the Revenue to show whether service of theirreference has been effected on the Respondent – assessee. ButRevenue could not establish service. 2. This matter was on our board on 29.6.05 when at the request of the learned counsel for the applicant 2 weeks time was granted to findout as to whether Respondents are served. Thereafter again thismatter was on board on 14.7.05. Again at the request of the learnedcounsel for Revenue one week's time was granted. Thereafteragain the matter appeared on board on 22.7.05. By way of lastchance one week's time was granted with specific direction to the Revenue to show whether service of this reference is effected on the Respondent. Till today no material is placed before us to show thatthe service has been effected on the Respondent. Even todaylearned counsel for the applicant is not in a position to make astatement as to whether service has been effected or any step in thatbehalf was taken. In that view of the matter, we have no option butto return the reference unanswered. 3. Similarly there is also a cross reference at the instance of theassessee - Chemco Supply Corporation. For the last three datesnobody has been appearing on behalf of the assessee in the crossreference. Since nobody is appearing on behalf of the assesseewe have no option but to extend the same treatment given to theRevenue. In the result, we also return the question referred at theinstance of the assessee unanswered. assessee - Chemco Supply Corporation. For the last three datesnobody has been appearing on behalf of the assessee in the crossreference. Since nobody is appearing on behalf of the assesseewe have no option but to extend the same treatment given to theRevenue. In the result, we also return the question referred at theinstance of the assessee unanswered. 4. Reference stands disposed of with no order as to costs. (V. C. DAGA J. ) (A. S. AGUIAR J.)