1991 (3) TMI 41 - HC - Income Tax

Summary

The High Court of Madhya Pradesh dismissed applications under section 256(2) of the Income-tax Act, 1961, filed by the Commissioner of Income-tax, Bhopal, as the issues were already decided in favor of the assessee in previous judgments. The court held that since the Tribunal followed the High Court's decision, no referable question arose. The applications were dismissed with no order as to costs.