1982 (8) TMI 219 - HC - Income Tax

Summary

The High Court dismissed an application under section 256(2) of the Income-tax Act, 1961, for directing the Tribunal to state the case and refer questions of law. The case involved the registration of an assessee-firm for the assessment year 1971-72, where the Tribunal relied on an affidavit to establish a partner's status despite it not being filed before the assessing officer's decision. The Court found no illegality in relying on the affidavit as the issue was a question of fact. The application was dismissed with costs.