1995 (12) TMI 44 - HC - Income Tax

Summary

The Revenue filed an application under section 256(2) of the Income-tax Act, 1961, requesting the High Court to direct the Appellate Tribunal to refer a question regarding the cancellation of interest charged under section 201(1A) for the assessment year 1984-85. The High Court found the question to be a question of law and directed the Tribunal to refer it for the court's opinion. The application was allowed.