DBITR NO.18/89. 1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR. O R D E R D.B. INCOME TAX REFERENCE NO.18/1989. M/s.Khetsidas Sadasukh Dugar Vs. The Commissioner of Income-tax, Jaipur. Date of Order:- February 17, 2009. P R E S E N T HON'BLE THE ACTING CHIEF SHRI R.C. GANDHI HON'BLE SHRI JUSTICE MOHAMMAD RAFIQ None present for the Assessee. Mr. Anuroop Singhi for the Revenue. ***** BY THE COURT:- This Reference has been made by the Income Tax Appellate Tribunal at the instance of the Assessee under Section 256(1)/256(2) of the Income Tax Act, 1961 pertaining to the assessment year 1980-81 seeking opinion of this Court on the following questions of law:- “1. Whether on the facts and in the circumstances of the case the Tribunal was right in law in directing for a fresh enquiry in the nature of cross examination, loose documents Exbt. 'EE' which were never produced etc.? DBITR NO.18/89. 2 2. Whether on the facts and in the circumstances of the case the Tribunal was right in law in restoring the matter back to the file of the CIT(A) for fresh adjudication?” 2) Heard learned counsel for the Revenue. 3) The Income-tax Appellate Tribunal has remanded the matter to the Income-tax Commissioner for disposal and it appears that remand order might have been considered and disposed of by the Income-tax Commissioner. We also find that counsel for the Assessee is not coming forward to press and argue the Reference as he has lost his interest. Therefore, the Reference is sent back un-answered. (MOHAMMAD RAFIQ),J. (R.C. GANDHI),Actg.CJ. anil