- (1.) This writ petition is directed against, an order passed by the Income-tax Appellate Tribunal "B" Bench, Allahabad. Through the impugned order, the Income-tax Appellate Tribunal dismissed the wealth-tax appeals filed by the petitioner, the Commissioner of Wealth tax (Central), Kanpur, for the assessment years 1983-84 and 1984-85.
(2.) The solitary attack against the impugned order is that the Bench of the Tribunal which disposed of the said appeals was not properly constituted, inasmuch as the Bench consisted of two Judicial Members whereas the constitution of the Bench ought to have been one Accountant Member and one Judicial Member. For the proposition raised in this petition, learned standing counsel, appearing for the petitioners, has relied upon a decision of the Andhra Pradesh High Court in CWT v. S. Baliah [19781 114 ITR 858.
(3.) We were informed at the Bar by learned standing counsel that the petitioners have already sought a reference to this court in respect of the controversy raised in this writ petition under Section 27 of the Wealth tax Act, 1957. As the petitioners have already availed of the alternative remedy, we do not feel inclined to entertain this writ petition.;