1990 (7) TMI 60 - HC - Income Tax

Summary

The assessee requested the High Court to refer three questions under section 256(2) of the Income-tax Act, 1961. The court decided to refer the first and third questions but not the second question. The first question was referred based on a decision of the Bombay High Court, while the third question was referred despite not being argued explicitly. (Case: 1990 (7) TMI 60 - ALLAHABAD High Court)