Supreme Court · 1976 INSC 335 · Decided 16 December 1976
Jaipur Mineral Development Syndicate, Jaipur v. The Commissioner of Income-Tax, New Delhi
- Court
- Supreme Court of India
- Citation
- 1976 INSC 335 · [1977] 2 S.C.R. 460
- Case number
- CIVIL APPEAL No. 74/1972
- Decided
- 16 December 1976
- Bench
- HANS RAJ KHANNA, V.R. KRISHNA IYER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
. Indian Income-tax Act, 192Z, S. 660)-Retuni of unanswued rrfumce by High Court on non-appearance of party, whether functus officio to recall order for disposal on merits. At the. instance of the assessee-appellant, his matter WaS referred to the High Court under s .. 66(1) of the Indian a notice by the High Court to file his paper-books within th~ee months, but failed to do so, or to appear at the hearing, as the notice got misplaced by his clerk who received it. The High Court returned the reference unaswered. Later, the notice was found and the appellant moved the High
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