1986 (7) TMI 54 - HC - Income Tax

Summary

The High Court of Allahabad dismissed two writ petitions challenging assessment proceedings under the Income-tax Act as the petitioner had no surviving cause of action after the Income-tax Appellate Tribunal held the petitioner not liable to be assessed. The court stated that the petitioner could file a writ petition if the Income-tax Department made an application for reference against the Tribunal's order.