1996 (2) TMI 87 - HC - Income Tax

Summary

The High Court of Allahabad allowed the application under section 256(2) of the Income-tax Act, 1961, filed by the Revenue. The court directed the Income-tax Appellate Tribunal to refer a question regarding the Tribunal's jurisdiction in entertaining a rectification application back to the court for its opinion. (Case citation: 1996 (2) TMI 87 - ALLAHABAD High Court)