High Court rejects application after ITAT remands case without decision. Court declines section 256(2) discretion.

The High Court of Allahabad rejected the application as the Income Tax Appellate Tribunal remanded the case for fresh hearing without deciding any point for or against either party. The Court declined to exercise discretion under section 256(2) of the Income-tax Act. No costs were awarded.

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The High Court of Allahabad rejected the application as the Income Tax Appellate Tribunal remanded the case for fresh hearing without deciding any point for or against either party. The Court declined to exercise discretion under section 256(2) of the Income-tax Act. No costs were awarded.

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