1990 (8) TMI 403 - HC - Income Tax

Summary

The writ petition challenged the Tribunal's orders dismissing the petitioner's applications under s. 254 of the Act without granting an opportunity to be heard. The High Court held that an opportunity of being heard must be given before disposing of an application under s. 254. The Court also noted that the petitioner had an alternative remedy available by filing a reference under s. 256(1), but since the petitioner did not avail of this remedy, the Court declined to interfere. The petition was dismissed.