1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT

Extract:
.......this court is not bound to answer the reference. We refuse to answer the reference and also saddle the assessee with the costs of the Department quantified at Rs. 150. As the assessee has expired and no one has taken the appropriate steps, we dismiss this reference in default and for not taking necessary steps. The Tribunal be informed accordingly.