https://www.taxtmi.com/caselaws?id=23156 The Court declined to compel the Income-tax Appellate Tribunal to refer the case to the Supreme Court under section 257 of the Income-tax Act due to conflicting decisions of High Courts. Despite a pending special leave petition before the Supreme Court, the Tribunal's decision not to refer the case was deemed legal and not irregular. The petitioner was advised to seek appropriate orders from the Supreme Court if the special leave petition was admitted, rather than pursuing a writ petition. Consequently, the Court dismissed the petition without costs, instructing all parties to act in accordance with the order. en-us Tue, 05 Jun 1990 00:00:00 +0530 Thu, 17 Dec 2009 11:30:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23156 The Court declined to compel the Income-tax Appellate Tribunal to refer the case to the Supreme Court under section 257 of the Income-tax Act due to conflicting decisions of High Courts. Despite a pending special leave petition before the Supreme Court, the Tribunal's decision not to refer the case was deemed legal and not irregular. The petitioner was advised to seek appropriate orders from the Supreme Court if the special leave petition was admitted, rather than pursuing a writ petition. Consequently, the Court dismissed the petition without costs, instructing all parties to act in accordance with the order. Case-Laws Income Tax Tue, 05 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23156