Section 256(2) reference fails where Tribunal's refusal to rectify shows no referable question of law arises.

An application under section 256(2) of the Income-tax Act was held not to disclose any referable question of law from the Tribunal's refusal to rectify its earlier order under section 254(2). The Tribunal's finding on whether there was a mistake apparent from the record was treated as conclusive on that point, and the dispute over jurisdiction under section 144B did not itself generate a legal issue fit for reference. As no maintainable question of law arose from the rectification order, the section 256(2) application was rejected.

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Issues: Whether an application under section 256(2) of the Income-tax Act, 1961, was liable to be rejected on the ground that no question of law arose from the Tribunal's order rejecting rectification under section 254(2), in the context of the Tribunal's view on jurisdiction under section 144B.

Analysis: The application arose from the Revenue's challenge to the Tribunal's refusal to rectify its earlier order. The Court found that the Tribunal's rejection of the rectification application did not give rise to any question of law fit for reference under section 256(2). The existence or absence of a mistake apparent from the record was treated as having been concluded by the Tribunal, and no referable legal issue was made out.

Conclusion: The application under section 256(2) was not maintainable and was rejected.

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