Section 256(2) reference dismissed where the question had already been decided in favour of the assessee.

A reference application under section 256(2) of the Income-tax Act, 1961 was summarily dismissed because the question proposed for reference had already been answered by the High Court in favour of the assessee. As the point was thus concluded, no further direction to state the case was warranted.

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Outcome: The reference application under section 256(2) of the Income-tax Act, 1961 was summarily dismissed because the question sought to be referred had already been answered by the High Court in favour of the assessee and no further direction to state the case was called for.

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