1991 (5) TMI 19 - HC - Income Tax

Summary

The High Court of Allahabad found the application under sub-section (2) of section 256 of the Income-tax Act, 1961 to be misconceived and not maintainable. The Tribunal did not refuse to refer the case on the ground that no question of law arises, but rather because the Revenue failed to supply annexures. Therefore, the applicant is not entitled to question the order passed under section 256(1) using sub-section (2). The application was rejected as not maintainable, and the assessee was awarded costs of Rs. 125.