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of <h1>Dismissal of Reference Applications on Section 185 Orders for Asst. Years 1971-72 & 1972-73</h1> <h3>COMMISSIONER OF INCOME TAX. Versus JOISHER ESTATES.</h3> The Appellate Tribunal ITAT BOMBAY-A dismissed two reference applications related to the cancellation of orders u/s 185 for asst. yrs. 1971-72 and ... - The Appellate Tribunal ITAT BOMBAY-A heard two reference applications together regarding the cancellation of orders u/s 185 for asst. yrs. 1971-72 and 1972-73. The Tribunal found that since the main assessment orders were annulled, the orders u/s 185 could not stand independently and dismissed both appeals as infructuous. The proposed question of law was declined as not referable, and the applications were dismissed.
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