1984 (10) TMI 2

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..... st the respondents who are limited companies, whilst in the third, the respondent is a person belonging to the Mafatlal family. These three references reveal a very sorry state of affairs and gross negligence on the part of the respective Commissioners at whose instance the Tribunal made reference under section 256(1) of the Income-tax Act, 1961. In each of the matters, the Tribunal has forwarded .....

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..... s the Department has done nothing. We will not make the usual order of sending back the references without making one further comment. These are riot matters where the Tribunal had initially declined to make a reference, but on an application made to the High Court, the High Court passed orders under section 256(2) of the Income-tax Act, 1961. In such cases, perhaps the Tribunal is right in obser .....

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..... the applicant before the Tribunal in supplying the annexures. If, after due notice, the applicant fails to supply annexures, the Tribunal can, in our opinion, post the matter for directions before itself and revoke the order of reference by reason of such failure. It must, however, pass a brief order indicating the default. We are instructing the office that if hereafter such incomplete reference .....

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