1990 (2) TMI 28

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.... writ appeal. The respondent is the Revenue. The matter arises under the Income-tax Act. By exhibits P-1 to P-3, the petitioner-firm was assessed for the years 1979-80 and 1980-81. The appeals were disposed by the Commissioner of Income-tax (Appeals) by exhibits P-4 and P-5. The Revenue, as well as the assessee (appellant) filed appeals before the Income-tax Appellate Tribunal. These were disposed....

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....hat exhibits P-1 to P-3 orders, as well as the order rendered in exhibit P-6 are without jurisdiction. It was stated that exhibit P-6 is arbitrary. However that may be, it cannot be denied that the petitioner can ventilate his grievances against exhibit P-6 order by filing a reference application under section 256(1) of the Income-tax Act. The petitioner has done so. It is for the petitioner to pu....