N.D. Ojha, J. - (1.) BY means of these two writ petitions, certain assessment proceedings under the Income-tax Act against the petitioner are challenged. It has been candidly conceded by counsel for the petitioner that by a final order passed by the Income-tax Appellate Tribunal, it has been held that the petitioner is not liable to be assessed under the Income-tax Act. In this view of the matter, we are of the opinion that the petitioner has no surviving cause of action to challenge the assessment proceedings. Counsel for the petitioner urged that in case any application for reference is made on behalf of the Department against the order of the Tribunal, it would not be open to the petitioner to raise the points taken in these writ petitions in those proceedings and it is for this reason that these writ petitions have been filed. We are not inclined to entertain these writ petitions simply because the petitioner apprehends that some application for reference may be made by the Income-tax Department. Since we are not deciding these writ petitions on merits and are dismissing them on the ground that the petitioner has no surviving cause of action at present, it is made clear that in case any application for reference is made by the Income-tax Department against the aforesaid order of the Tribunal and is entertained by this court, it would be open to the petitioner to file a writ petition at that stage on the grounds on which these writ petitions have been filed.
(2.) IN the result, both these writ petitions are dismissed. A copy of this order may be supplied to counsel for the petitioner today on payment of necessary charges.;