1990 (11) TMI 56 - HC - Income Tax

Summary

The Revenue filed an application under section 256(2) of the Income-tax Act, 1961, seeking a direction for the Tribunal to state a specific question regarding the interpretation of the term 'concern' in a particular clause. The Tribunal had initially refused to refer this question, but upon review, it was found that the question had been argued and the Tribunal had expressed its opinion on it. Consequently, the High Court allowed the application, directing the Tribunal to refer the question in connection with other related questions.