1971 (9) TMI 40

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..... ade as early as February 25, 1970, and it is to quash those orders the petitions have been filed under article 226 of the Constitution. It is not denied that appeals and further appeals lay against the orders and the Act also provides for a reference to this court if the assessee felt aggrieved by the Tribunal's orders on a question of law arising out of the orders. But, the assessee took the risk .....

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..... s, more especially when the question raised is entirely within the purview of the authorities below. There is here neither the question of vires nor the question of jurisdiction. Our attention has been invited to Dwarak Nath v. Income-tax Officer, Special Circle, D-Ward, Kanpur. But we do not think that it in any way compels us to take a view different from that we have taken in these cases. The .....

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