1982 (7) TMI 28 - HC - Income Tax

Summary

The Commissioner of Income-tax applied under s. 256(2) of the I.T. Act, 1961, to direct the Income-tax Appellate Tribunal to refer the case to the High Court. The Tribunal set aside the Commissioner's order, stating that the ITO's order, though erroneous, was not prejudicial to the Revenue. The High Court directed the Tribunal to refer the case for answering specific questions of law.