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Section 256 of the Income-tax Act, 1961 - Reference - General principles - Whether assessee can ask for different questions to be referred in his application under section 256(2) than questions which he asked to be referred in his application under section 256(1) - Held, no FACTS The assessee made an application under section 256(2) asking the High Court to refer six questions for its opinion. HELD The record showed that except one of the questions the remaining five questions stated in the application under section 256(2) were at variance with the questions which were asked to be referred by the assessee in his application under section 256(1). It is well settled that it is not open to the assessee to ask for different questions to be referred in his application under section 256(2) than the questions which he asked to be referred in his application under section 256(1). Probably he may re frame the questions but even then he must state the said facts expressly in his application. CASE REFERRED TO Jagan Nath Pyare Lal v. CIT [1973] 92 ITR 207 (Punj. & Har.). S.P. Gupta for the Applicant. JUDGMENT Reddy, CJ.-By this application, under section 256(2) of the Income-tax Act, 1961 ('the Act') the assessee is asking this Court to refer the following questions for the opinion of this Court: "1. Whether the Tribunal is legally justified in upholding the refusal of registration under section 185 of the Income-tax Act, 1961? 2. Whether even after accepting the existence of a partnership firm by taking status as unregistered firm and without pointing out any non-compliance of any requirement under the Income-tax Act for the claim of the registration under the Income-tax Act, the Tribunal is legally justified in refusing the registration under section 185 of the Income-tax Act, 1961? 3. Whether, on the facts and circumstances of the case while the averments made by the Commissioner of Income-tax (Appeals) were not borne out from the record and inasmuch as contradictory to the documentary evidence on record. The Tribunal is legally justified in relying upon the observation of the Commissioner of Income-tax (Appeals)? 4. Whether, on the facts and circumstances of the…

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