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Petition for mandamus to Tribunal to refer case to Supreme Court under section 257 of Income-tax Act for assessment years 1981-82, 1982-83, and 1983-84 due to conflict in decisions of High Courts. Tribunal's refusal to refer case despite special leave petition pending before Supreme Court. Analysis: The petitioner, an income-tax assessee, filed a writ petition seeking a mandamus to compel the Income-tax Appellate Tribunal to cancel the order dated October 31, 1989, and refer the case to the Hon'ble Supreme Court under section 257 of the Income-tax Act. This request was based on a conflict in decisions of High Courts regarding a specific question of law. The petitioner had previously appealed to the Tribunal against the Commissioner of Income-tax (Appeals) decision, which was disposed of against the assessee. Despite a special leave petition filed with the Supreme Court, the Tribunal refused to refer the case, leading to the petitioner's concern over suffering irreparable loss and injury. The petitioner argued that while the matter was pending before the Supreme Court, the Tribunal could still refer the dispute directly to the Supreme Court under section 257 of the Income-tax Act. However, the Court noted that a reference had already been made to the High Court on the same issue for the previous assessment year, ultimately reaching the Supreme Court through a special leave petition that was not admitted. The Court emphasized that the Tribunal's decision not to invoke section 257 was not irregular or illegal, as it was not mandatory for the Tribunal to do so. The petitioner was advised to seek appropriate orders from the Supreme Court if the special leave petition was admitted, rather than approaching the writ court for a direction to the Tribunal. In light of these considerations, the Court declined to interfere with the matter and dismissed the petition, with no order as to costs. All parties were instructed to act on the signed copy of the order.
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