IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.R. No. 115 of 1987 DATE OF DECISION : 22.01.2008 The Commissioner of Income Tax Haryana, Rohtak. .... APPLICANT-REVENUE Versus Smt. Kulwant Sethi ..... RESPONDENT-ASSESSEE CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. Yogesh Putney, Advocate, for the Revenue. * * * SATISH KUMAR MITTAL, J. ( Oral ) On January 24, 2005, this Court passed the following order : “Since the record of connected reference (ITR No. 58 of 1996) has been burnt in the fire accident which occurred in 1996 and the paper books have been re-constructed, it is not possible to find out whether the notice of the reference had been served on the assessee. Hence, we direct that notice be issued to the assessee by registered post for 1.3.2005 so as to enable her to appear in person or through an Advocate to contest the reference. ITR No. 115 of 1987 -2- Learned counsel for the Revenue should furnish the latest address of the assessee within three days from today. Thereafter registered notice be issued at the Court's expense.” Till date, counsel for the department has not furnished any address of the assessee and other records for re-constructing the paper book. Mr. Putney states that the department is unable to do this, because the record is also not available in their office. In view of the above, this reference is returned un-answered. ( SATISH KUMAR MITTAL ) JUDGE January 22, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE