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<h1>High Court of Gujarat denies applicant's request to answer questions under Income-tax Act, 1961.</h1> The High Court of Gujarat rejected the applicant's request to answer two questions under section 256(2) of the Income-tax Act, 1961. The court deemed any ... Reference, Revision, Tribunal, Set Aside, Fresh Assessment The High Court of Gujarat rejected the applicant's request to answer two questions under section 256(2) of the Income-tax Act, 1961. The case involved search and seizure operations resulting in the detection of cash amounting to Rs. 2,08,606. The Commissioner's order under section 263 was set aside by the Tribunal. The Commissioner of Income-tax (Appeals) deleted the addition of Rs. 1,75,000 from the assessee's income, a decision not challenged by the Revenue. The court deemed any further exercise on the Commissioner's jurisdiction under section 263 as futile and rejected the application.
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