Law:

Section:

Section 256 of the Income-tax Act, 1961 - High Court - Reference to - Tribunal held that assessee was not liable to be assessed to income-tax - Assessee filed writ petition on apprehension that reference application might be filed by department and it would not be open to assessee to raise points which could be taken in writ petition in reference proceedings - Whether since Tribunal's decision was in favour of assessee, assessee had no surviving cause of action and as such it would not be open to it to file writ petition - Held, yes FACTS The assessee-corporation was assessed to income-tax but the Tribunal held that the assessee was not liable to be so assessed. The assessee filed the writ petition on the apprehension that in case any application or reference is made on behalf of the department against the order of the Tribunal, it would not be open to the assessee to raise the points taken in these writ petitions in those proceedings. HELD In view of the fact that the decision of the Tribunal was in favour of the assessee, the assessee had no surviving cause of action to challenge the assessment proceedings. The writ petitions, therefore, could not be entertained. However, in case any application for reference was made by the department against the order of the Tribunal and was entertained by the High Court, it would be open to the assessee to file a writ petition at that stage on the grounds on which instant petition had been filed. Therefore, the petitions were to be dismissed. Note: The decision is in favour of the revenue. Sunil Gupta for the Applicant. Bharatjee Agrawal for the Respondent. JUDGMENT N.D. Ojha, J.-By means of these two writ petitions, certain assessment proceedings under the Income-tax Act against the petitioner are challenged. It has been…

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