https://www.taxtmi.com/caselaws?id=11061 The High Court upheld the Tribunal's decision not to refer any question of law under section 256(1) of the Income-tax Act. It found that the Tribunal's rejection of the application was justified as no legal issue necessitated the High Court's intervention. Additionally, the Court emphasized that the Commissioner of Income-tax (Appeals) exceeded authority by modifying the Tribunal's final order, leading to the dismissal of the assessee's application under section 256(2) without costs. en-us Wed, 28 Apr 2004 00:00:00 +0530 Thu, 30 Jul 2009 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11061 The High Court upheld the Tribunal's decision not to refer any question of law under section 256(1) of the Income-tax Act. It found that the Tribunal's rejection of the application was justified as no legal issue necessitated the High Court's intervention. Additionally, the Court emphasized that the Commissioner of Income-tax (Appeals) exceeded authority by modifying the Tribunal's final order, leading to the dismissal of the assessee's application under section 256(2) without costs. Case-Laws Income Tax Wed, 28 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11061