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Naik Sea Foods Pvt. Ltd. Versus Commissioner of Income Tax Kolhapur

Deemed 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 .....

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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. - Income Tax Reference No. 67-100 of 2000 - Dated:- 29-3-2017 - M. S. Sanklecha And S. C. Gupte, JJ. Mr. Rohan Deshpande, i/b. Mihir Naniwadekar, for the Applicant ORDER P. C. These two References under Section 256(1) of the Income Tax Act, 1961, relate to Assessment Year 1 .....

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s of the above submission is that the Respondent-Revenue at one stage, i.e. on 18 November 2016, were represented by a Counsel. However, we find that there is no vakalatnama filed on behalf of the Revenue authorising any Advocate to appear for it in these two References. In the absence of a vakalatnama authorising an Advocate to appear, no Advocate has a right of audience to represent a client before this Court. Consequently, the Respondent-Revenue cannot be deemed to have had constructive notic .....

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