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<h1>High Court dismisses application under Income-tax Act, upholds Tribunal's decision</h1> The High Court of Allahabad dismissed the application under sub-section (2) of section 256 of the Income-tax Act, 1961. The Tribunal's decision to ... Priority Industry, Total Income The High Court of Allahabad dismissed the application under sub-section (2) of section 256 of the Income-tax Act, 1961. The Tribunal had discretion to register a firm for the assessment year 1968-69. The Tribunal revised the Income-tax Officer's decision, exercising its own discretion. The Tribunal had sufficient material to make its decision. The application was dismissed, and each party was directed to bear their own costs.
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