Commissioner of Income Tax vs Mahalaxmi Glass Works (P.) Ltd.

In this reference which is made at the instance of the Revenue, only one question is referred. The Revenue had, however, taken out a notice of motion praying that the statement of case be sent back to the Income Tax Appellate Tribunal to refer four other questions. On February 23, 1982, the motion was made absolute in regard to two questions and dismissed in regard to the other two questions. On earlier occasions, the reference has had to be traversed to the following sessions because the order on the motion had not been complied with. The reference reached before us on the 6th instant and it was adjourned to enable the parties to find out what had happened. Dr. Balasubramanian, learned counsel for the Revenue, states that he has no instructions. Counsel for the assessee states that no papers relevant to the notice of motion are pending with the Tribunal. It would appear that there is no seriousness about obtaining the answer to the two questions which the court allowed to be raised by the order on the notice of motion. The reference, as it stands, cannot be adjourned indefinitely. Accordingly, we have no option but to revoke the order dated February 23, 1982, passed on the notice of motion (Notice of Motion No. 592 of 1976).

Upon the application of counsel, the reference is adjourned to tomorrow.