1. ' KS. PARIPOORNAN, J.--- This case is at the instance of an assessee to income-tax. The Income-tax Appellate Tribunal, Cochin Bench, has referred the following question of law for the decision of this Court:-- "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the sum of Rs,39,368 being the sale price of import entitlements was assessable as income under section 28(iv) of the Income-tax Act, 1961?"
2. ' The order of the reference is dated December 13,1983.
3. ' The assessee is an unregistered firm. It is dissolved. The matter relates to 1978-79. It is seen that the partners of the firm are served with notices. But the printing charges have not been remitted for printing the papers. Notice sent to the partner was not claimed. It has been returned. The matter was posted for orders. This Bench posted the matter for disposal on December 3, 1992. That is why it has come up for disposal today.
4. ' This is a case where the reference is made by the Appellate Tribunal, at the instance of the assessee. The assessee has not taken steps to enable this Court to render its opinion as required by the Income-tax Appellate Tribunal. In so far as no steps have been taken by the applicant- assessee, which will enable this Court to give its opinion as sought by the Income-tax Appellate Tribunal, we are not in a position to answer the reference. We, therefore, decline to answer the question referred to this Court.
5. ' A copy of this judgment, under the seal of this Court and the signature of the Registrar, shall be given to the Income-tax Appellate Tribunal Cochin Bench.