1984 (9) TMI 12 - HC - Income Tax

Summary

The High Court of Madhya Pradesh allowed the application filed by the assessee under section 256(2) of the Income-tax Act, 1961. The court directed the Income-tax Appellate Tribunal to refer questions regarding the refusal of registration of the firm for assessment years 1974-75 and 1975-76. The court considered the questions of law raised by the assessee and found that the application deserved to be allowed.