IN THE HIGH COURT OF JUDICATURE, ANDHRA PRADESH AT HYDERABAD WEDNESDAY, THE NINETH DAY OF JUNE TWO THOUSAND AND TEN PRESENT THE HON'BLE MRS. JUSTICE T.MEENA KUMARI AND THE HON'BLE MR JUSTICE NOOTY RAMAMOHANA RAO REVISION CASE NO. 38 OF 1997 Between: The Commissioner of Income Tax Andhra Pradesh, Hyderabad. ..... Applicant AND Shri M.Laxminarayana, LIC Development Officer, Warangal .....RESPONDENT The Court made the following : ORAL ORDER: (per THE HON’BLE MRS. JUSTICE T.MEENA KUMARI) When the matter is taken up for hearing, inspite of service of notice, there is no representation on behalf of the Respondent – Assessee, either in person or through a counsel. The learned Special Government Pleader for Taxes submits that the matter is covered by a judgment of this court in Commissioner of Income Tax Vs. B.Chinnaiah ([1]) answering the reference in favour of the Revenue and against the assessee. Following the same, the reference is answered in favour of the Revenue and against the assessee. No order as to costs. ____________________ Justice T.Meena Kumari __________________________ Justice Nooty Ramamohana Rao June 9, 2010 MAS [1] 1995(2) ALD 684