1996 (1) TMI 87 - HC - Income Tax

Summary

The High Court of Allahabad heard an application under section 256(2) of the Income-tax Act, 1961, by the Revenue. Questions regarding the justification of decisions made by the Income-tax Appellate Tribunal were raised. The court directed the Tribunal to refer questions relating to sections 40A(2), 43B, and 216 for its opinion. The application was partly allowed. (Case Citation: 1996 (1) TMI 87 - ALLAHABAD High Court)