Petition under Income-tax Act rejected due to prior ruling. Costs imposed.

The assessee's petition under section 256(2) of the Income-tax Act, 1961, was rejected due to a prior ruling against the assessee on similar grounds. Costs of Rs. 250 were imposed. [Case: CIT v. Thiru Arooran Sugars Ltd. 1983]

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The assessee filed a petition under section 256(2) of the Income-tax Act, 1961, for referring questions of law related to agricultural income deduction and depreciation. The petition was rejected as a similar case was decided against the assessee in a previous ruling. Costs of Rs. 250 were imposed. [Case: CIT v. Thiru Arooran Sugars Ltd. 1983]

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