1989 (4) TMI 57 - HC - Income Tax

Summary

The High Court of Madhya Pradesh allowed the application under section 256(2) of the Income-tax Act, 1961. The Tribunal quashed the assessment order passed by the Income-tax Officer, Special Investigation Circle-I, Indore, as the Inspecting Assistant Commissioner, Indore, had no jurisdiction to issue directions under section 144B of the Act. The Court directed the Tribunal to refer the question of law to the court for its opinion.