1995 (8) TMI 58 - 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 Income-tax Appellate Tribunal to refer a question of law regarding the assessment made under section 147 for the first time. The question pertained to whether this assessment can be considered a regular assessment for certain purposes under the Income-tax Act.