1990 (6) TMI 41

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....eing an income-tax assessee for the issuance of writ of mandamus commanding respondent No. 1, Income-tax Appellate Tribunal 'C' Bench. Calcutta, to cancel and/or rescind the order dated October 31, 1989, and all proceedings relating thereto and to draw up statement of the case and refer it through its president direct to the Hon'ble Supreme Court of India for the assessment years 1981-82, 1982-83 ....

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....he earlier year and the reference case was disposed of answering the point against the assessee. A prayer for leave to appeal to the Supreme Court was sought for and the same was also refused. Being aggrieved, the petitioner had gone to the Hon'ble Supreme Court by filing a special leave petition and the same is still now pending. It appears from the impugned order being annexure "C" to the petiti....

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....ade under section 256, the Appellate Tribunal is of the opinion that, on account of a conflict in the decisions of High Courts in respect of any particular question of law, it is expedient that a reference should be made direct to the Supreme Court, the Appellate Tribunal may draw up a statement of the case and refer it through its president direct to the Supreme Court. It has to be appreciated t....