Tribunal Error: High Court directs reconsideration of Deputy Commissioner's order

The High Court of Allahabad held that the Tribunal erred in upholding the Deputy Commissioner's cancellation of an order under section 154 for the assessment year 1982-83. The Court directed the Tribunal to refer the question of law raised in the case for further consideration.

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The High Court of Allahabad heard an application under section 256(2) of the Income-tax Act, 1961. The question of law raised was whether the Tribunal was correct in upholding the Deputy Commissioner's action in canceling an order under section 154 for the assessment year 1982-83. The Tribunal was directed to refer this question to the court. (Case citation: 1995 (8) TMI 42 - ALLAHABAD High Court)

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