High Court rules on Section 256(2) petition, declines to call for statement of facts.

The High Court of Rajasthan declined to call for the statement of facts or frame questions in a petition under section 256(2) of the Income-tax Act, 1961, citing precedent. The court focused solely on the application under section 256(2) and did not address submissions for a different year.

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The High Court of Rajasthan heard a petition under section 256(2) of the Income-tax Act, 1961. Referring to a previous judgment in the case of Rama Bai v. CIT [1990] 181 ITR 400 (SC), the court decided not to call for the statement of facts or frame any questions. The court focused solely on the application under section 256(2) and did not pass any orders related to submissions made by the parties for a different year. (Case Citation: 1990 (12) TMI 17 - RAJASTHAN High Court)

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