Court directs Tribunal to refer jurisdiction question back for opinion under section 256(2) of Income-tax Act.

The High Court of Allahabad allowed the Revenue's application under section 256(2) of the Income-tax Act, 1961. The court directed the Income-tax Appellate Tribunal to refer a question on its jurisdiction in entertaining a rectification application back to the court for its opinion.

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The High Court of Allahabad allowed the application under section 256(2) of the Income-tax Act, 1961, filed by the Revenue. The court directed the Income-tax Appellate Tribunal to refer a question regarding the Tribunal's jurisdiction in entertaining a rectification application back to the court for its opinion. (Case citation: 1996 (2) TMI 87 - ALLAHABAD High Court)

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