https://www.taxtmi.com/caselaws?id=75684 Earlier binding decisions in the same assessee's case had already settled whether section 104 of the Income-tax Act, 1961 applied to a company under liquidation under the control of the official liquidator. Because the identical legal controversy was thus concluded, no referable substantial question of law survived for a fresh reference under section 256(2). The Revenue was therefore not entitled to reopen the issue through another reference application, and the reference application was dismissed as not maintainable. en-us Thu, 10 Sep 2009 00:00:00 +0530 Thu, 06 May 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75684 Earlier binding decisions in the same assessee's case had already settled whether section 104 of the Income-tax Act, 1961 applied to a company under liquidation under the control of the official liquidator. Because the identical legal controversy was thus concluded, no referable substantial question of law survived for a fresh reference under section 256(2). The Revenue was therefore not entitled to reopen the issue through another reference application, and the reference application was dismissed as not maintainable. Case-Laws Income Tax Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75684