1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX REFERENCE (L) NO. 216 OF 1994 M/s.MIPA Investments Pvt.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 243 OF 1994 M/s.Mukund Iron & Steel Works Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 246 OF 1994 ACME Bobbins & Shuttles Pvt.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 258 OF 1994 M/s.Vasanji Deosi and Sons, Dhule. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 307 OF 1994 Allied Photographics India Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 310 OF 1994 The Raymond Woolen Mills Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 330 OF 1994 Mr.G.Dealforge. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 353 OF 1994 Shree Goverdhan Pvt.Ltd. ... Applicant. WITH 2 INCOME TAX REFERENCE (L) NO. 363 OF 1994 M/s.Indrol Lubricants & Specialities Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 366 OF 1994 Mr.Kishorekumar M. Muchhala. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 405 OF 1994 Sharda Sugar Industries Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 456 OF 1994 Parekh Marketing Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 458 OF 1994 Sterling Securities & Finance Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 493 OF 1994 M/s.Ethnor Limited ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 317 OF 1995 American Express Bank Ltd, Bombay. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 326 OF 1995 Sultan Manekia Trust, Bombay. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 344 OF 1995 KEC International Ltd. ... Applicant. WITH 3 INCOME TAX REFERENCE (L) NO. 349 OF 1995 M/s.Prabodhan Prakashan. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 361 OF 1995 The Raymond Woolen Mills Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 370 OF 1995 Shri H.V.Mungale. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 160 OF 2000 Manohar T. Bathija. . ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 162 OF 2000 Neeraj Kumaramangalam Birla. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 195 OF 2000 N.V.Gunjikar, Mumbai. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 1 OF 2001 B.N.Thakkar, Thane. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 2 OF 2001 Jacob H & G Ltd., Mumbai. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 13 OF 2001 Citibank N.A., Mumbai. ... Applicant. V/s. Commissioner of Income Tax. ... Respondent. 4 WITH INCOME TAX REFERENCE (L) NO. 46 OF 2001 Commissioner of Income Tax. ... Applicant. V/s. M.M.Ratnam. ... Respondent. WITH INCOME TAX REFERENCE (L) NO. 4 OF 2002 Commissioner of Income Tax. ... Applicant. V/s. Citibank N.A. ... Respondent. WITH INCOME TAX REFERENCE (L) NO. 5 OF 2002 Commissioner of Income Tax. ... Applicant. V/s. Piem Hotels Ltd. ... Respondent. WITH INCOME TAX REFERENCE (L) NO. 16 OF 1990 M/s.Scindia Workshop Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 18 OF 1990 M/s.Hindustan Brown Boveri Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 28 OF 1990 M/s.Cine Trade Exhibitors. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 29 OF 1990 M/s.Rajani Chemical Industries Pvt.Ltd. ... Applicant. WITH 5 INCOME TAX REFERENCE (L) NO. 32 OF 1990 M/s.Quality Exports. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 49 OF 1990 Parag Valvets Pvt.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 50 OF 1990 Bajaj Auto Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 77 OF 1990 G.Claridge and Co.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 89 OF 1990 M/s.Dinshaw and Co.Pvt.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 120 OF 1990 W.H.Deeth Pvt.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 127 OF 1990 M/s.Khetani Textile Industries Pvt.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 179 OF 1990 Metro Exporters Pvt.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 188 OF 1990 Metro Exporters Pvt.Ltd. ... Applicant. WITH 6 INCOME TAX REFERENCE (L) NO. 196 OF 1990 Shri S.D.Shroff. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 201 OF 1990 Inarco Limited. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 230 OF 1990 Shri K.K.Murlidharan, Aurangabad. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 251 OF 1990 M/s.Dattani Associates. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 1 OF 1993 The American Express Bank Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 59 OF 1993 Mr.Bharat Nariman. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 62 OF 1993 Dr.Beck and Co. (India) Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 64 OF 1993 Elcome Marine Services Pvt.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 78 OF 1993 Sri Shantilal J. Jain. ... Applicant. WITH 7 INCOME TAX REFERENCE (L) NO. 128 OF 1993 M/s.Mather and Platt (I) Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 131 OF 1993 M/s.P.M.T. Machine Tool Automatics Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 152 OF 1993 Oriental Containers Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 157 OF 1993 Khimji Malshi (Decd.) Ex-Jayshree Khimjee. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 170 OF 1993 M/s.Oriental Containers Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 187 OF 1993 M/s.Siddhivinayak Chemicals P.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 193 OF 1993 M/s.Hyleg Compry Health Products Pvt.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 206 OF 1993 M/s.Zuari Agro Chemcals Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 261 OF 1993 Hindustan Organics Chemcials Ltd. ... Applicant. WITH 8 INCOME TAX REFERENCE (L) NO. 263 OF 1993 M/s.Wist Steel Traders P.Ltd. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 281 OF 1993 Saturnus Maritime Company. ... Applicant. WITH INCOME TAX REFERENCE (L) NO. 284 OF 1993 R.K.Agarwal and Others. ... Applicant. V/s. Commissioner of Income Tax. ... Respondent. Mohan Salian i/b. Cr.Baley & Co. for the applicant (in ITRL No.310/94). Nishant Thakkar i/b. Mulla & Mulla & C.B.C. for the appellant (in ITRL Nos.317/95 & 1/93). Rajiv Singh for the appellant (in ITRL No.206/93) None for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 2nd September 2009. P.C. : Heard learned counsel appearing for the parties. Perused relevant references. 2. All these matters were called out since the matters were pending in this Court right from the years 1990, 1993 and 1994 and some of them are pending since 2000. Almost more than 24 years have passed in some of the matters, whereas in some 9 more than 10 years have passed. No steps have been taken by the assessees at whose instance the statements of case in their respective cases have been forwarded by the Tribunal. 3. This Court had issued notices to the parties to the references. They were called upon to take steps approaching the office of the Prothonotary and Senior Master of this Court and to take steps as required under section 657 of the Bombay High Court (Original Side) Rules, 1980 ( Rules for short) so as to place the references on board for final disposal since the provision of rule 657 required the person at whose instance reference has been made to take necessary steps to supply paper book. In the event of noncompliance of rule 659, the matters were required to be placed on Board for orders. Order was required to be passed in exercise of powers under rule 660 of the Rules. That is how all these matters are placed on board for orders. 4. In serial Nos.6, 9, 47 and 59, the advocates appeared on behalf of assessees and prayed for adjournment. However, none of them has filed vakalatnama or power to appear on behalf of the assessees. In the circumstances, prayer made cannot be accepted at their instance. 5. Learned counsel appearing for the applicant in the matter at serial No.59, submits that the partner of the legal firm representing assessee has expired and the advocate looking after the matter has also left office of the lawyers firm. This cannot be a ground to seek adjournment, especially, when the matter is pending past 20 years. It was the duty of the 10 assessee to make alternate arrangement. Death of the partner of the law firm appears to have taken place five to six years before. The advocate looking after the matter has also left law firm more than a year before. These are not the recent developments warranting grant of adjournment. 6. Since no steps have been taken by the assessees in either of the matters as required under rules 657 and 658 of the Rules, we have no option but to return all these references unanswered in exercise of powers under rule 659 of the Rules. 7. In the result, all these references are returned unanswered and disposed of accordingly. No order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)