1991 (8) TMI 25 - HC - Income Tax

Summary

The High Court of Allahabad allowed the applications under section 256(2) of the Income-tax Act, 1961, directing the Income-tax Appellate Tribunal to refer questions of law regarding the correctness of vacating the Commissioner's order under section 263 and the justification of the assessment under section 143(1). This decision was based on earlier court rulings in similar cases.