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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