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2016 (8) TMI 1397 - BOMBAY HIGH COURTClubbing of matters - Held that:- We are unable to understand why should an Advocate be briefed when he is not available to appear, particularly when it was made clear on the 19 August 2016 that under no circumstances would these clubbed matters be adjourned bearing in mind that they relate to Assessment Year 1961-62 onwards. Needless to state that if the Advocate would have been told about the circumstances leading to the matters being fixed on 22 August 2016, he would in all likelihood not have accepted the brief. Be that as it may, we refused to grant any further adjournment and directed both of them to proceed with the hearing of their respective briefs. However, both of them expressed their inability to make submissions in support of either the References, and/or the Appeals and/or the Petition. Thereafter, Mr. Chandnani learned Advocate for the Petitioner/Applicants in the References, sought to place on record written submissions. However, we refused to take the same on record, as the copy of the same has not been forwarded to the Respondent Revenue. Taking these submissions would entail adjourning the hearing of the References/Appeals/Petition, as the Respondent Revenue would need to respond to the written submissions filed by the Applicant Assessee particularly when both Advocates refuse to make oral submissions. Thus, in effect seeking adjournment indirectly, which we had already declined to grant. The Applicants in the References, at whose instance the References are made, are unable to make any submissions in support of the References, we return the References unanswered. However, the questions of law, as framed therein are left open for consideration in an appropriate case.
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