https://www.taxtmi.com/caselaws?id=11489 The Income-tax Appellate Tribunal's duty under section 256(2) is to refer questions of law arising from its order when properly sought by the Revenue. Where the Tribunal had dealt with limitation on the merits and adjusted the assessment, but then refused the Commissioner's application for reference, that refusal was treated as erroneous. The High Court required the Tribunal to prepare the statement of facts and refer the questions framed in the reference application for the Court's opinion, because those questions called for consideration under the statutory reference procedure. en-us Mon, 05 Nov 2001 00:00:00 +0530 Mon, 10 Aug 2009 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11489 The Income-tax Appellate Tribunal's duty under section 256(2) is to refer questions of law arising from its order when properly sought by the Revenue. Where the Tribunal had dealt with limitation on the merits and adjusted the assessment, but then refused the Commissioner's application for reference, that refusal was treated as erroneous. The High Court required the Tribunal to prepare the statement of facts and refer the questions framed in the reference application for the Court's opinion, because those questions called for consideration under the statutory reference procedure. Case-Laws Income Tax Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11489