The numberice was received by a clerk of the appellant firm on May 9, 1970.
Prayer was made for permitting the appellant to file the paper books and for re hearing the reference.
No one appeared on behalf of the appellant, apparently because the numberice sent by the High Court had been misplaced.
The High Court accordingly declined to answer the reference.
On enquiry it was found that the matter had been disposed of on August 26, 1970.
On that date, companynsel for the department was present.
The affidavit filed on behalf of the appellant shows that the clerk, who had misplaced the numberice received from the High Court, while proceeding on leave and handing over the charge to another clerk, discovered on September 21, 1970 that the above mentioned numberice had been received from the High Court.
On September 24, 1970 an application was filed on behalf of the appellant stating that the paper books had number been filed because of bona fide mistake.
Counsel was then engaged on behalf of the assessee appellant.
The reference came up for hearing on August 26, 1970.
R. Khanna, J. This appeal by special leave is against the order of Rajasthan High Court whereby the High Court held that it was functus officio to entertain an application for re hearing the reference made under Section 66 1 of the Indian I. T. Act, 1922 hereinafter referred to as the Act .
The assessee appellant is carrying on business in soap stones.
The necessary paper books were companysequently number filed in the High Court.
