1995 (8) TMI 57 - 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 Tribunal to refer the question of law regarding the completion of construction of shops and the taxability of unexplained investment of one lakh rupees in the assessment year 1986-87. (Case Citation: 1995 (8) TMI 57 - Allahabad High Court)