https://www.taxtmi.com/caselaws?id=62054 The Tribunal dismissed the Department's miscellaneous petition seeking modification of a common order in ITA Nos. 694 and 695/Coch/1994 for the assessment years 1990-91 and 1991-92. The Tribunal upheld its decision to treat the firm as unregistered based on previous directions and refused to refer questions of law to the High Court, deeming them intertwined with the existing case. Additionally, the Tribunal found discrepancies between its order and the High Court's judgment but declined to modify the order. The Tribunal ruled the Department's petition as not maintainable under s. 254(2) of the IT Act, advising proper filing procedures within the specified timeframe. en-us Thu, 18 Mar 1999 00:00:00 +0530 Mon, 17 Jan 2011 18:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62054 The Tribunal dismissed the Department's miscellaneous petition seeking modification of a common order in ITA Nos. 694 and 695/Coch/1994 for the assessment years 1990-91 and 1991-92. The Tribunal upheld its decision to treat the firm as unregistered based on previous directions and refused to refer questions of law to the High Court, deeming them intertwined with the existing case. Additionally, the Tribunal found discrepancies between its order and the High Court's judgment but declined to modify the order. The Tribunal ruled the Department's petition as not maintainable under s. 254(2) of the IT Act, advising proper filing procedures within the specified timeframe. Case-Laws Income Tax Thu, 18 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62054