1991 (3) TMI 56 - HC - Income Tax

Summary

The High Court of Allahabad dismissed the application under section 256(2) of the Income-tax Act, 1961, where the Revenue sought direction for a question regarding upholding of an order by the Appellate Assistant Commissioner. The Tribunal had followed its earlier decision, and since a reference application had already been dismissed, the court found no question of law arising and thus dismissed the income-tax application.