1989 (10) TMI 44

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fficer as well as the appellate order of the Income-tax Appellate Tribunal. For the assessment years 1979-80 and 1980-81, the petitioner was assessed to income-tax. Against the assessments, the petitioner filed appeals before the Commissioner of Income-tax (Appeals) and the same were disposed of by exhibit P-4 and exhibit P-5. Both the assessee and the Revenue filed second appeals before the Tribu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gly, the Tribunal dismissed the assessee's appeal and allowed the Department's appeal. Against the order of the Tribunal, the petitioner has a statutory remedy by way of application for reference tinder section 256(1) of the Income-tax Act, 1961, and it is submitted that the assessee has availed of that remedy and filed petitions before the Tribunal. But, in the meantime, this original petition is....