1989 (10) TMI 44

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..... 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 Tribunal. For the two years under consideration, the assessee had shown losses on receipts and the .....

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..... 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 filed to quash the same orders on the ground that the statutory remedy available is one invol .....

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