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2017 (4) TMI 922 - HC - Income TaxDeemed to have constructive notice of a case - appearance of Advocate on behalf of Revenue - Held that:- In terms of Rule 658 of the Bombay High Court (Original Side ) Rules, the party, at whose instance the References have been made, (in this case the Applicant-Assessee) is required to take all steps to bring References to final conclusion and for that purpose, shall serve notice upon the opposite party within a period of two months from the receipt of the References by the High Court from the Tribunal. The Applicant-Assessee has admittedly not served these References upon the Respondent-Revenue. It, therefore, appears that the Applicant-Assessee was not interested in pursuing these References. Merely because the References have now come up on board almost sixteen years after being filed, the Applicant-Assessee is seeking to revive its interest in the matter by pleading constructive notice. In the facts of this case, there is no notice of the References to the Revenue, constructive or otherwise. Therefore, we hold that the Applicant-Assessee is not interested in prosecuting the References as they have not been served upon the Revenue. In the above view, both these References are returned unanswered.
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