https://www.taxtmi.com/caselaws?id=26037 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. en-us Tue, 08 Jul 1986 00:00:00 +0530 Tue, 02 Feb 2010 13:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26037 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. Case-Laws Income Tax Tue, 08 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26037