Dismissing the petition, that the challenge to the order was premature. The assessee had options under the Act to file an application under section 144C before the Dispute Resolution Panel and if an adverse order was passed, the remedy of statutory appeal before the Tribunal was available to the assessee. Payments made during each of the assessment years would differ. Therefore, the order passed by the Tribunal in respect of reference made against an order passed under section 92CA for a particular assessment year was not binding for the subsequent assessment years. A writ would not issue against the order. (AY.2015-16)