MALIK SINGH TIRATH SINGH vs COMMISSIONER OF INCOME-TAX, U. P. — 1971 PTD 71

Citation: 1971 PTD 71

Court: Allahabad High Court

Year: 1971

Decision Date: 1971-09-05

Parties: MALIK SINGH TIRATH SINGH vs COMMISSIONER OF INCOME-TAX, U. P.

Headnotes

Case cited as 1971 PTD 71

Judgment Text

Court Name: Allahabad High Court Judge(s): Jagdish Sahai, R. S. Pathak Title: MALIK SINGH TIRATH SINGH vs COMMISSIONER OF INCOME-TAX, U. P. Case No.: Income-tax Reference No. 658 of 1963 Date of Judgment:1971-09-05 Reported As: 1971 PTD 71 Result: N/A JUDGMENT JUDGMENT PATHAK, J.-This reference has been made at the instance of the assessee under section 66(1) of the Income-tax Act, 1922. During the pendency of the reference, Sri V. P. Tewari entered appearance as counsel on behalf of the assessee, but thereafter Sri Tewari ceased to practise in this Court. Notice was served upon the assessee accordingly, and an opportunity was given to engage another counsel to represent it in the case. The case has now come on for hearing, but the assessee is absent and nobody appears on behalf of the assessee. At the outset the question arises whether in the absence of the assessee, or any counsel engaged to represent it, it is obligatory upon the Court to consider the statement of the case submitted by the Tribunal and to express its opinion upon the question of law referred to it. Subsection (1) of section 66 provides for a reference to the High Court for its opinion upon the question or questions of law referred to it. Subsection (5) of section 66 provides:- "The High Court upon the hearing of any such case shall decide the questions of law raised thereby and shall deliver its judgment thereon . . . . ." At first blush it would appear that the High Court is bound to decide the…

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