Section 256(2) reference not maintainable when Tribunal merely follows its earlier order and no fresh question of law arises.

Under section 256(2) of the Income-tax Act, the High Court will not direct the Tribunal to state a question of law where the impugned order merely follows the Tribunal's earlier decision and no fresh legal issue arises. If a reference application against that earlier decision has already been dismissed, a subsequent section 256(2) application on the same point is not maintainable. The operative principle is that repetition of a concluded issue does not create a new question of law warranting a case stated by the Tribunal.

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Outcome: The application under section 256(2) of the Income-tax Act, 1961, was dismissed as no question of law was found to arise from the Tribunal's order, which had merely followed its earlier decision.

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