https://www.taxtmi.com/caselaws?id=5343 A prior decision on a similar point does not, by itself, make a later identical issue non-referable under section 256(2) of the Income-tax Act, 1961. The High Court must examine whether the question arising from the Tribunal's order is a real question of law on its own merits; it cannot refuse a reference merely because it has already taken the same view in an earlier case. On that basis, the refusal to direct a reference was unsustainable, and the orders were set aside with a direction to the Tribunal to state the case and refer the question of law. en-us Mon, 25 Mar 1991 00:00:00 +0530 Mon, 24 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5343 A prior decision on a similar point does not, by itself, make a later identical issue non-referable under section 256(2) of the Income-tax Act, 1961. The High Court must examine whether the question arising from the Tribunal's order is a real question of law on its own merits; it cannot refuse a reference merely because it has already taken the same view in an earlier case. On that basis, the refusal to direct a reference was unsustainable, and the orders were set aside with a direction to the Tribunal to state the case and refer the question of law. Case-Laws Income Tax Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5343