Law:

Section:

Section 256 of the Income-tax Act, 1961 - High Court - Reference to - Whether where question sought to be referred, stood concluded by earlier decision of High Court, merely because revenue was approaching Supreme Court against said order of High Court it would not be a ground for directing reference of such question to High Court - Held, yes FACTS The Tribunal declined to make reference under section 256(1). On application under section 256(2) : HELD Identical issues had been adjudicated earlier by the Tribunal and the applications under sections 256(1) and 256(2) had been dismissed. Might be that the revenue was approaching the Supreme Court against the High Court's order under section 256(2) but that could not be a reason for directing reference of the question which stood concluded by the earlier decision of the High Court. Note :…

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