1988 (8) TMI 64

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...., ACTG. C. J. -The order in this case will also govern the disposal of Miscellaneous Civil Cases Nos. 137 and 139, both of 1987. These are applications under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"). The assessee is a partnership firm which was granted registration for the assessment year 1977-78. For the assessment years 1978-79 and 1979-80, the regi....

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....late Assistant Commissioner, the Revenue preferred appeals before the Tribunal. The Tribunal allowed these appeals and setting aside the order passed by the Appellate Assistant Commissioner, directed the Appellate Assistant Commissioner to restore the appeals to his file and to decide them afresh. Aggrieved by the order passed by the Tribunal, the assessee sought a reference but as the application....