Law:

Section:

Section 256 of the Income-tax Act, 1961 - High Court - Reference to  Where assessee's reference application under section 256(1) had been turned down, and assessee had filed application under section 256(2) for reference of two questions and in case of wife and son of same assessee same questions had already been held to be questions of fact, assessee's application for reference under section 256(2) was also to be dismissed. [A.Y. 1987-87] The assessee's reference application under section 256(1) had been turned down. The assessee filed application under section 256(2) for reference of two questions. In the case of the wife and son of the same assessee, who were subjected to raid provisions under section 132, these very questions were proposed at their instance arising out of the same case and the High Court had dismissed the applications made by the revenue holding therein that the questions proposed were questions of facts. Held that as the instant Court had already dismissed the two applications made by the revenue praying for the same questions to be referred to the instant Court, it was bound by the two orders passed by the Court referred to. Once the Court had come to the conclusion that said two questions proposed were questions of facts, then it could not take a view contrary to the view already expressed by it in these very cases. It was not in dispute that the revenue had not challenged the aforementioned two orders by filing any appeal in the Supreme Court. Therefore, the aforementioned two orders had become final so far as these two questions were concerned. Thus, the instant application under section 256(2) was to be dismissed. R.L. Jain and Ms. Vina Mahadik for the Applicant. G.M. Chaphekar and R.K. Sarda for the Respondent. JUDGMENT This is an application made by the Revenue (Commissioner of Income-tax) under section 256(2) of the Income-tax Act, 1961, consequent upon the dismissal of their application made under section 256(1) of the Act dated January 19, 1999, in R.A. No. 179/Ind/98 which in turn arose out of an order passed by the Income-tax Appellate Tribunal in an appeal decided on August 27,1998, being I.T.A. No. (SS)60/Ind/96. The…

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