1997 (1) TMI 39 - HC - Income Tax

Summary

The High Court rejected the petition made by the Controller of Estate Duty, Haryana, seeking a direction to the Income-tax Appellate Tribunal to refer questions related to the validity of a notice served jointly on two persons. The court held that the controversy did not give rise to a question of law as it related to a fact about the service of notice. The application was rejected as no referable question of law arose from the Tribunal's order.