( 1 ) THIS is a petition under Section 256 (2) of the Income-tax Act, 1961 filed on 30. 11. 1993 seeking mandamus to the ITAT New Delhi to draw up a statement of case and refer the questions stated in the petition for the opinion of the High Court.

( 2 ) IT is not necessary to state the questions of law on which the reference is being sought for looking at the nature of preliminary objection raised by the respondent to the maintainability of the petition, which is being disposed of by this order. The relevant facts only need be noticed in brief.

( 3 ) THE petitioner-assessee was a firm engaged in the business of production of motion pictures at Bombay. During the assessment year 1980-81 the firm had produced a film by the name of SUHAAG. The muharat was performed on 12. 1. 1996. The production of the film was completed in or about October, 1979. The film was released on 16. 11. 1979. A search and seizure action conducted by the Directorate of Enforcement. was carried out at the business premises of the assessee firm and its partners etc under Section 132 of the Income-tax Act somewhere at the end of 1979. The original assessment order was passed on 25. 3. 1983 by t