THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE B.N.RAO NALLA REFERRED CASE No.8 of 1996 Dated:26.12.2011 Between: The Commissioner of Income Tax, Andhra Pradesh – II, Hyderabad. …Applicant and Sri K.Visweswara Rao, Godavarikhani. …Respondent THE HON’BLE SRI JUSTICE V.V.S.RAO AND THE HON’BLE SRI JUSTICE B.N.RAO NALLA REFERRED CASE No.8 of 1996 ORDER: (Per Hon’ble Sri Justice V.V.S.Rao) This case has been referred to this Court under Section 256(1) of the Income Tax Act, 1961, in January 1996. During the pendency, the assessee died. This Court gave sufficient opportunity to the Revenue to bring the legal representatives of the deceased assessee on record. Indeed, on 24.07.2009 the first Division Bench of this Court passed the following order. Office objections should be removed within eight weeks from today, failing which the case shall stand dismissed for default, without further reference to the Court. The petitioner is permitted to take out personal notice to the respondent through the Department and file proof of service. Thereafter, this Court on 30.11.2011 granted further weeks time for taking steps. No such steps have been taken, nor an application to bring the legal representatives on record has been filed. In the factual background, we are not inclined to answer the reference. The reference is accordingly returned to the Income Tax Appellate Tribunal, Hyderabad Bench “B”. The Referred Case shall stand disposed of accordingly without any order as to costs. _______________ (V.V.S.RAO, J) ____________________ (B.N.RAO NALLA, J) 26.12.2011 vs