1990 (8) TMI 403

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....haufla JUDGMENT The challenge in this writ petition is no the orders dt. 21st Feb., 1989 and 9th Aug., 1989 passed by the Tribunal dismissing the petitioner's applications under s. 254 of the Act. 2. The said applications were dismissed without according any opportunity to the petitioner to be heard. A Full Bench of this Court in the case of Smart P. LTD.vs. ITAT (1990) 82 CTR (Del) 3....

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....ound by the decision of the Full bench of this Court in Smart's case and, therefore, an opportunity of hearing has to be granted before an application under s. 254 is disposed of. 3. Shri Pandey has, however contended that an alternative remedy is open to the petitioner which the petitioner has not availed of. When an application under s. 254 is disposed of, a reference under s. 256 (1) can....