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

2017 (4) TMI 922 - BOMBAY HIGH COURT

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 t .....

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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 u .....

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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 N .....

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99192. 2. None appears for the Respondent-Revenue. We find that no affidavit of service of the References being served upon the Respondent-Revenue has been filed. Thus we were inclined to return References unanswered in view of Rule 658 of the Bombay .....

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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 .....

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e of these References in the absence of it having authorised any Advocate to appear on its behalf in these two References. In the above view, it is not open to assume that the References have been served by the Applicant-Assessee upon the Respondent- .....

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