1991 (7) TMI 45 - HC - Income Tax

Summary

The Rajasthan High Court dismissed the Revenue's application under section 256(2) of the Income-tax Act, seeking to challenge the dismissal of their application under section 256(1) by the Rajasthan Income-tax Appellate Tribunal. The Tribunal refused to make a reference as the appeal was not accompanied by a certified copy of the order of the Appellate Assistant Commissioner, as required by the rules. The High Court upheld the Tribunal's decision, stating that no question arose for reference.