1994 (7) TMI 54 - HC - Income Tax

Summary

The High Court of Allahabad dismissed the Revenue's application seeking reference of questions of law under the Income-tax Act, 1961. The Tribunal recalled its order due to lack of proper hearing opportunity for the assessee. The Tribunal allowed the assessee's miscellaneous application based on facts related to adjournment requests and counsel availability, stating it was a general practice to grant adjournments during summer vacation. The High Court found no question of law in the Tribunal's findings and dismissed the application.