1995 (7) TMI 35 - HC - Income Tax

Summary

The High Court of Allahabad ruled that the Tribunal is not debarred from holding an inquiry or admitting fresh evidence in an appeal against an ex parte assessment under section 144 of the Income-tax Act, 1961. The reference under section 256(2) was made by the Tribunal. The question referred by the Tribunal was answered in the negative against the assessee. (Case citation: 1995 (7) TMI 35 - ALLAHABAD High Court)