1994 (9) TMI 6 - HC - Income Tax

Summary

The Commissioner of Income-tax filed an application under section 256(2) of the Income-tax Act, 1961 regarding a dispute over refund and interest for assessment years 1975-76 and 1976-77. The appellate authority directed consideration of the claim under sections 214 and 244 of the Act instead of section 244(1A) as claimed by the assessee. The High Court dismissed the application, stating no question of law arises in this case.