https://www.taxtmi.com/caselaws?id=10350 The High Court concluded that the grant of registration to the assessee under the Income-tax Act did not raise any legal questions, as it was based on factual considerations and did not require an interpretation of specific sections of the Act. The court also upheld the Tribunal's decision to reject the Revenue's application under section 256(1) seeking a reference, as no legal issues were identified in the case. Similarly, the court dismissed the Revenue's application under section 256(2) for a reference, emphasizing that the matter primarily involved factual aspects rather than legal complexities. en-us Thu, 06 May 2004 00:00:00 +0530 Tue, 14 Jul 2009 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10350 The High Court concluded that the grant of registration to the assessee under the Income-tax Act did not raise any legal questions, as it was based on factual considerations and did not require an interpretation of specific sections of the Act. The court also upheld the Tribunal's decision to reject the Revenue's application under section 256(1) seeking a reference, as no legal issues were identified in the case. Similarly, the court dismissed the Revenue's application under section 256(2) for a reference, emphasizing that the matter primarily involved factual aspects rather than legal complexities. Case-Laws Income Tax Thu, 06 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10350