1955 (8) TMI 49

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..... icer dealing with the assessments for the years 1948-49, 1949-50 and 1950-51 was entitled in law to go behind the original cost which was accepted by his predecessors in the assessments for 1939-40 to 1945-46?" The reference was made at the instance of the assessees. The learned advocate has prayed that her clients may be allowed to withdraw the application for a reference inasmuch as, altho .....

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..... de a reference to this Court. A reference made to this Court must be decided unless at least the party who had caused the reference to be made fails to appear and to take any interest in the matter. In the present case the assessees have appeared through an advocate and have brought it to our notice that the question has now been finally determined against the contention of the assessees by the hi .....

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