1991 (5) TMI 18 - HC - Income Tax

Summary

The High Court of Allahabad directed the Income-tax Appellate Tribunal to refer a question regarding the time limitation for a rectification order made under section 154 of the Income-tax Act, 1961. The Tribunal's decision was challenged by the Revenue, and the court found that a legal question did arise, necessitating a reference to the court for opinion. The court emphasized that even if the Tribunal's view aligns with previous decisions, a question of law still exists.