1991 (7) TMI 55 - HC - Income Tax

Summary

The High Court of Rajasthan declined to answer a question of law referred by the Income-tax Appellate Tribunal due to the failure of the assessee to file the necessary paper book. The court cited rules stating that the case can only be heard once the paper book is prepared and supplied to the parties. The court referenced a similar decision by the Bombay High Court and the apex court, affirming the High Court's authority to decline a reference in such circumstances. The High Court returned the reference unanswered to the Tribunal.