1978 (4) TMI 223

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..... ference application under section 11(1) was rejected by the Judge (Revisions), the assessee made an application for withdrawing the reference and also requested for refund of the amount of fee. This application was allowed and an order was passed for refund. Counsel for the assessee urged that as the assessee has not taken back the amount, the present application under section 11(4) is maintainabl .....

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..... to the High Court for a reference under section 11(4) points that reference application is on the record of the revising authority. Once the reference application has been withdrawn, the occasion for applying to the High Court under section 11(4) does not arise as the reference proceeding do not survive after a reference application has been withdrawn. In view of this conclusion, the application .....

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