1995 (12) TMI 41 - HC - Income Tax

Summary

The High Court of Allahabad heard an application under section 256(2) of the Income-tax Act, 1961. The court directed the Appellate Tribunal to refer a specific question to the court for its opinion based on a previous decision. The court declined to direct the Appellate Tribunal to refer another question as it did not see it as a question of law. The application was partly allowed.