1990 (2) TMI 28

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er arises under the Income-tax Act. By exhibits P-1 to P-3, the petitioner-firm was assessed for the years 1979-80 and 1980-81. The appeals were disposed by the Commissioner of Income-tax (Appeals) by exhibits P-4 and P-5. The Revenue, as well as the assessee (appellant) filed appeals before the Income-tax Appellate Tribunal. These were disposed of by the Appellate Tribunal by exhibit P-6 order. T .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rendered in exhibit P-6 are without jurisdiction. It was stated that exhibit P-6 is arbitrary. However that may be, it cannot be denied that the petitioner can ventilate his grievances against exhibit P-6 order by filing a reference application under section 256(1) of the Income-tax Act. The petitioner has done so. It is for the petitioner to pursue that remedy. It is not open to the petitioner t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X