TMI Blog1998 (3) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... 271(1)(c) of the Income-tax Act, 1961 ?" The assessee has been served with the process of this court. Notwithstanding the service of process, the assessee did not choose to engage a counsel of his choice. When the matter is listed for hearing today (25-3-1998), neither the assessee nor any one on his behalf is present before us to defend him in this action. In such a situation, there is no other go for us except to dispose of the matter on its merits, after hearing the arguments of Mrs. Chitra Venkataraman. The rationale for the rejection of the reference application is traceable to the relevant portions of paragraphs 3 and 4 of the order of the Tribunal, which run as under : "3. The Tribunal noticed the circumstances in which the inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted." The main plank for the rejection of the reference application as traceable to the order of the Tribunal is the taking of judicial notice of the peculiar features obtaining in the business of sale of lottery tickets. Mrs. Chitra Venkataraman, learned counsel appearing for the Revenue, could mount a frontal attack on such rationale having been seized by the Tribunal in rejecting the reference application. What she would say is that the Tribunal went wrong in taking judicial notice of the peculiar features obtaining in the business of sale of lottery tickets inasmuch as such taking of judicial notice is not permissible under law, and for this, she would rely upon sections 56 and 57 of the Indian Evidence Act, 1872. Section 56 prescribe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... title and national flag of every State or Sovereign recognised by the Government of India ; (9) The divisions of time, the geographical divisions of the world, and public festivals, fasts and holidays notified in the Official Gazette ; (10) The territories under the dominion of the Government of India (11) The commencement, continuance and termination of hostilities between the Government of India and any other State or body of persons ; (12) The names of the members and officers of the court, and of their deputies and subordinate officers and assistants, and also of all officers acting in execution of its process, and of all advocates, attorneys, proctors, vakils, pleaders and other persons authorized by a law to appear or act bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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