High Court directs Tribunal to refer question of law on sufficiency of findings under Income-tax Act

The High Court of Rajasthan allowed the application under section 256(2) of the Income-tax Act, 1961, directing the Tribunal to refer a question of law regarding the sufficiency of findings to decide a case on merits. The Tribunal's decision to remand the case to the Commissioner due to insufficient findings was challenged by the assessee.

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The High Court of Rajasthan allowed an application under section 256(2) of the Income-tax Act, 1961, directing the Tribunal to refer a question of law regarding the sufficiency of findings to decide a case on merits. The Tribunal had remanded the case to the Commissioner due to insufficient findings, which the assessee contested.

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