Section 256(2) challenge to Tribunal discretion over annexures is not maintainable; writ remedy lies instead.

An application under section 256(2) of the Income-tax Act was held not maintainable where the Tribunal had rejected the section 256(1) request for want of annexures. The Rajasthan High Court followed its earlier view in the same assessee's matter and noted that Rule 45 of the ITAT Rules gives the Tribunal discretion to forward the statement of the case even without the prescribed annexures. The correctness of that discretion cannot be tested in section 256(2) proceedings; any challenge lies, if at all, in writ jurisdiction under Article 226. The section 256(2) applications were dismissed.

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Issues: Whether an application under section 256(2) of the Income-tax Act, 1961 was maintainable against the Tribunal's order rejecting an application under section 256(1) of the Income-tax Act, 1961 for want of annexures and whether the Tribunal could be compelled to refer the questions in such circumstances.

Analysis: The earlier view of the same High Court in an identical matter concerning the same assessee was followed. It was held that Rule 45 of the Income-tax Appellate Tribunal Rules, 1963 gives the Tribunal discretion in forwarding the statement of the case without the required annexures, and the correctness of that discretion cannot be examined in proceedings under section 256(2) of the Income-tax Act, 1961. Such challenge, if at all, lies in writ jurisdiction under Article 226 of the Constitution of India.

Conclusion: The applications under section 256(2) of the Income-tax Act, 1961 were not maintainable and were dismissed.

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