Judgment Ravi S.Dhavan and Aftab Alam JJ. 1. This writ petition was filed as a parallel proceeding. 2. Against the order of the Tribunal in RANo. - 41 (Pat) of 1986, arising out of MA No. - 25 (Pat) of 1985 and IT. A. No. 1849 (Pat) of 1973-74 dated 22 August, 1986, the assessee filed an application under Section 256 (1) of the Income Tax Act before the Tribunal seeking a reference of a case to the High Court which was declined. Thereafter, the assessee filed an application under Section 256 (2) of the act before the High Court with a prayer that the Tribunal be directed to refer the case to the High Court which prayer was also declined. This petition remained pending. 3. The issues were no different. The time has come that the assessment order must attain finality. The Court is not inclined to permit the proceeding to be reopened when the issues have been finally adjudicated upon. This petition against the same order by which references were declined under Section 256 of the Act is misconceived. 4. Dismissed.