High Court rules on limitation period for filing application, directs Tribunal to refer question on interest.
Commissioner Of Income-Tax Versus Munnalal Shrikishan
Commissioner Of Income-Tax Versus Munnalal Shrikishan - [1987] 167 ITR 415, 65 CTR 45 The High Court of Allahabad overruled the preliminary objection raised by the assessee regarding the limitation period for filing an application. The court directed the Income-tax Appellate Tribunal to state a case for the opinion of the court on a specific question related to the charging of interest under section 220(2) of the Income-tax Act.