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of <h1>Supreme Court Overturns High Court Decision, Refers Tax Questions for Review</h1> The Supreme Court allowed the appeal, setting aside the High Court's rejection of the application under section 256(2) of the Income Tax Act, 1961. The ... Whether, the Tribunal was legally justified in considering the miscellaneous application of the assessee and rectifying the original order beyond the time limit prescribed under section 254(2) - Without prejudice to the above whether the Tribunal was justified in holding that there was really a mistake apparent from record in the original order - Tribunal is directed to refer above questions for consideration by the HC The Supreme Court allowed the appeal, setting aside the High Court's rejection of the application under section 256(2) of the Income Tax Act, 1961. The Tribunal modified its earlier order based on a court judgment, leading to a dispute with the revenue. The High Court's dismissal was overturned, directing the Tribunal to refer two questions to the High Court for consideration.
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