High Court orders Tribunal to refer legal questions on Income-tax Act 1961 for interpretation

The High Court directed the Income-tax Appellate Tribunal to refer questions of law to the court for interpretation of a provision of the Income-tax Act, 1961. The Tribunal was required to make the reference in the absence of a judgment from the jurisdictional court. The respondent did not appear after February 4, 1994.

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The High Court directed the Income-tax Appellate Tribunal to refer questions of law to the court regarding the interpretation of a specific provision of the Income-tax Act, 1961. The Tribunal was obligated to make the reference in the absence of a judgment from the jurisdictional court. The respondent did not appear after February 4, 1994. (Case Citation: 1995 (4) TMI 20 - PUNJAB AND HARYANA High Court)

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