S.K.DHAON, J. - (1.) THIS petition is directed against an order passed by the Income -tax Appellate Tribunal, Allahabad, dismissing the application purported to have been made by the petitioner, the U.P. State Road Transport Corporation (hereinafter referred to as the 'Corporation') under Section 256(1) of the Income -tax Act, 1961 (hereinafter referred to as 'the Act') as barred by time.
(2.) THREE different orders were passed against the Corporation by the Income -tax Officer concerned in proceedings for the assessment of income -tax in respect of assessment years 1973 -74, 1974 -75 and 1975 -76. The Corporation claimed certain exemptions under Sections 10(20) and 11 of the Act. However, the exemptions were disallowed. Feeling aggrieved, the petitioner preferred two appeals before the Commissioner of Income -tax (Appeals) (hereinafter referred to as the 'appellate authority'). These appeals were disposed of by orders dated August 1, 1978, and August 19, 1978, respectively. The first order pertained to the assessment year 1973 -74 and the second related to the assessment years 1974 -75 and 1975 -76. The appellate authority accepted the appeal of the Corporation in part and allowed it exemption under Section 10(20). It appears, it recorded no opinion regarding the exemption claimed under Section 11. The Income -tax Officer felt dissatisfied and, therefore, preferred an appeal before the Income -tax Appellate Tribunal (hereinafter referred to as the 'Tribunal'). This appeal was allowed on September 17, 1980. The Tribunal held that the Corporation was not entitled to claim any exemption under Section 10(20). The Corporation, it appears, made an application purporting to be one under Section 254(2) for the rectification of an alleged mistake in the order of the Tribunal. According to it, the mistake was that the Tribunal had not considered the question of granting exemption under Section 11. Order on these applications was reserved on July 4, 1981, and on September 8, 1981, the Tribunal disposed of the three applications by means of a common order. This order was communicated to the Corporation on September 15, 1981. The Tribunal rejected the applications made by the Corporation.
(3.) THE petitioner preferred a Writ Petition No. 792 of 1981 (Tax) before this court challenging the legality of the order dated September 8, 1981, passed by the Tribunal. This petition was dismissed in limine on November 3, 1981, with the following order: '...The appropriate remedy for the petitioner is to file an application for reference and not by filing the present petition. Dismissed. (Sd.) S.P. Singh (Sd.) R.R. Rastogi.' ;