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<h1>High Court directs Income-tax Appellate Tribunal to refer questions for opinion</h1> The High Court of Allahabad allowed the Commissioner of Income-tax's applications under section 256(2) of the Income-tax Act for various assessment years. ... Income Tax Act, Question Of Law, Rectification Of Mistakes The High Court of Allahabad allowed four applications filed by the Commissioner of Income-tax, Agra, under section 256(2) of the Income-tax Act, 1961, related to assessment years 1953-54 to 1955-56 and 1958-59. The Income-tax Appellate Tribunal recalled its order and restored the appeals for fresh decision, ultimately allowing the appeals filed by the assessee. The High Court directed the Tribunal to refer three questions for its opinion.