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The petitioner challenged the validity of an order by the Income-tax Appellate Tribunal regarding the computation of taxable income for assessment years 1991-92 and 1992-93. The High Court dismissed the writ petition, stating that the Tribunal had considered relevant judgments and the petitioner could have sought a reference under the Income-tax Act instead of filing a writ petition. The court found no grounds to entertain the writ petition and dismissed it.
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