1996 (7) TMI 105 - HC - Income Tax

Summary

The High Court of Allahabad addressed a reference under section 256(2) of the Income-tax Act, 1961 regarding the appealability of an order under section 184(4). The Tribunal held that an appeal could be filed against such an order, contrary to the Appellate Assistant Commissioner's decision. The court referred to a previous apex court decision and ruled in favor of the assessee, stating that orders under section 184(4) are appealable.