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of <h1>Court directs Tribunal to refer jurisdiction question back for opinion under section 256(2) of Income-tax Act.</h1> <h3>Commissioner Of Income-Tax Versus Ajay Ice And Cold Storage</h3> Commissioner Of Income-Tax Versus Ajay Ice And Cold Storage - [1996] 221 ITR 298 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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