1996 (1) TMI 374 - HC - Income Tax

Summary

The High Court of Allahabad rejected an application under section 256(2) of the Income-tax Act, 1961 for the assessment year 1989-90. The application sought to refer questions regarding the addition of Rs. 60,000 to the Income-tax Appellate Tribunal. The Court found no error in the authorities' approach and rejected the application.