1991 (8) TMI 22 - HC - Income Tax

Summary

The High Court of Allahabad allowed the applications under section 256(2) of the Income-tax Act, 1961. The court directed the Income-tax Appellate Tribunal to refer specific questions of law regarding reliance on assessment order dates and consideration of subsequent facts to the court for decision. (Case citation: 1991 (8) TMI 22 - Allahabad High Court)