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<h1>High Court dismisses applications on Income-tax Act jurisdiction & Tribunal's decision, upholding precedent.</h1> The High Court of Allahabad dismissed three applications under section 256(2) of the Income-tax Act, 1961, concerning the jurisdiction of the Income-tax ... Identical Question The High Court of Allahabad dismissed three applications under section 256(2) of the Income-tax Act, 1961, citing previous court decisions. The applications raised questions regarding the jurisdiction of the Income-tax Officer and the Tribunal's decision. The court referred to a previous Bench decision and dismissed the applications, following the same reasoning. No costs were awarded.