TIN BOX COMPANY Vs. INCOME TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) Rule D.B. As the question involved is covered by a Full Bench decision of this Court, we arc disposing of the writ petition immediately.

(2.) An order under Section 132 was issued whereafter the business premises of the petitioner was searched. In respect of the assessment year 1984-85, an assessment order was passed on 31st March 1987. The same was challenged in appeal, but the appeal was dismissed on 5th January, 1988. A second appeal was filed to the Income Tax Appellate Tribunal (respondent No. 1). The petitioner also filed applications for adducing additional evidence. Vide an order dated 30th August, 1988 the said appeal was, however, dismissed. We are informed that an application under Section 256(1) has been filed pursuant to the said order dated 30th August, 1988. The petitioner then filed an application under Section 254(2) for recalling or rectifying the order dated 30th august, 1988. Vide an order dated 2nd February 1989, this application was rejected. Another miscellaneous application under Section 254(2) was filed on 13th March. 1989 and this was dismissed by the order dated 29th March, 1989.

(3.) In the present writ petition the aforesaid orders passed by the various authorities have been challenged before us.