1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICGTION INCOME TAX REFERENCE NO. 43 of 1989 Shri N. B. Shah .... .... Applicant. vs. The Commissioner of Income Tax ..... Respondent Ms. Falguni Thakker i/b. Rustomji Ginwala for applicant. Mr. Ashok Kotangale, Sr. Counsel with Mr. D. A. Dubey for Respondent CORAM: V. C. DAGA AND A. S. AGUIAR JJ. Date: 26th July, 2005. P. C.: 1. This is a reference at the instance of the assessee. Learned counsel appearing for the assessee submits that two registered letters were issued to the applicant Mr. Niranjan Shah, but there is no response from him. It is thus submitted by the learned advocates and Solicitors appearing for the applicant that it is not possible for them to proceed with the matter. Hence reference is returned unanswered. Reference stands disposed of with no order as to costs. The letter produced along with envelopes are taken on record. (V. C. DAGA J. ) (A. S. AGUIAR J.)