1987 (11) TMI 39 - HC - Income Tax

Summary

The High Court of Allahabad rejected an application under section 256(2) of the Income-tax Act, 1961, by the Commissioner of Income-tax. The application requested the Appellate Tribunal to draw up a statement of the case on six questions, including issues related to contravention of Income-tax Rules and immunity under the Voluntary Disclosure of Income and Wealth Ordinance, 1975. The court found that no stateable question arose and declined to direct the Tribunal to state the case. The application was rejected with no order as to costs.