Want of present cause of action barred writ challenge after tribunal held no tax liability and no live dispute remained.

Writ petitions challenging assessment proceedings under the Income-tax Act were declined for want of a present cause of action after the appellate tribunal had already held that the assessee was not liable to be assessed. The Court held that the challenge had become practically infructuous, and a mere apprehension that the department might later seek a reference was insufficient to justify adjudication at that stage. As no surviving live dispute remained, the petitions were not entertained on merits and were dismissed.

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Issues: Whether the writ petitions challenging assessment proceedings under the Income-tax Act could be entertained when the appellate tribunal had already held that the petitioner was not liable to be assessed, leaving no surviving cause of action.

Analysis: The petitioner's challenge to the assessment proceedings had lost practical relevance after the tribunal's final order. The apprehension that the department might later seek reference was held insufficient to justify adjudication at that stage. The Court therefore treated the petitions as lacking a present cause of action and declined to entertain them on merits.

Conclusion: The writ petitions were not entertainable at that stage and were dismissed.

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