High Court directs Appellate Tribunal to refer specific question for opinion, declines another as not a legal issue.

The High Court directed the Appellate Tribunal to refer a specific question for its opinion but declined to direct another question as not seen as a legal issue. The application was partly allowed.

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The High Court of Allahabad heard an application under section 256(2) of the Income-tax Act, 1961. The court directed the Appellate Tribunal to refer a specific question to the court for its opinion based on a previous decision. The court declined to direct the Appellate Tribunal to refer another question as it did not see it as a question of law. The application was partly allowed.

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