TMI Blog1996 (2) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... at assessee could have brought the correctness of the Tribunal's order on the merits in reference before the High Court through a reference application - HC was justified in dismissing writ petition. - - - - - Dated:- 6-2-1996 - S. P. BHARUCHA. and B. N. KIRPAL. ORDER The appellant impugns the order of the Division Bench of the High Court of Himachal Pradesh whereby his writ petition was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y disclosure scheme were protected. Not only did the Appellate Assistant Commissioner rejected the appeal but, after notice, enhanced the amount found by the Income-tax Officer to have been income which had escaped assessment. The assessee thereupon appealed to the Income-tax Appellate Tribunal. On May 22, 1975, the assessee wrote to the Tribunal that its representative had suffered a heart atta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in upholding the action of the Income-tax Officer under section 148 of the Income-tax Act, 1961?" The Tribunal declined to make the reference. It said that the first question did not arise out of its order dated August 31, 1976; as far as the second question was concerned, no dispute had been raised before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applications had been withdrawn. It is necessary, first, to note the grounds upon which the assessee appealed to the Tribunal. He submitted that the Appellate Assistant Commissioner was not justified in dismissing his appeal and making an enhancement of the amount, that the dismissal was arbitrary and that the order was bad in law and on facts. The validity of the reassessment proceedings was n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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