1991 (4) TMI 30 - HC - Income Tax

Summary

The High Court of Allahabad allowed an application under section 256(2) of the Income-tax Act for the assessment year 1984-85. The court directed the Income-tax Appellate Tribunal to refer two questions of law to the court regarding the correctness of vacating the Commissioner's order under section 263 and the justification of the assessment made under section 143(1). The application was allowed with costs assessed at Rs. 300.