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<h1>High Court upholds Tribunal's decision refusing assessee's application under Income-tax Act Section 66(2)</h1> The High Court upheld the Tribunal's decision to refuse the assessee's application under Section 66(2) of the Income-tax Act, as no question of law was ... - The assessee applied under Section 66(2) of the Income-tax Act for the Income-tax Tribunal to state a case, but the Tribunal refused as no question of law arose. The assessee failed to provide sources for considerable credits in bank accounts, leading to an assessment of &8377; 26,590. The High Court upheld the Tribunal's decision, stating it was a pure question of fact. The application was dismissed.
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