https://www.taxtmi.com/caselaws?id=12795 The court declined to answer the referred question due to the absence of the Tribunal's order under section 254 of the Income-tax Act, emphasizing its essential nature in resolving the issue. Additionally, the court dismissed the argument regarding the applicability of a Central Board of Direct Taxes (CBDT) circular, asserting that non-statutory circulars cannot override the Tribunal's statutory right to refer a case to the court under section 256(1) of the Act. The case was disposed of accordingly. en-us Thu, 20 Dec 2001 00:00:00 +0530 Fri, 22 May 2009 10:51:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12795 The court declined to answer the referred question due to the absence of the Tribunal's order under section 254 of the Income-tax Act, emphasizing its essential nature in resolving the issue. Additionally, the court dismissed the argument regarding the applicability of a Central Board of Direct Taxes (CBDT) circular, asserting that non-statutory circulars cannot override the Tribunal's statutory right to refer a case to the court under section 256(1) of the Act. The case was disposed of accordingly. Case-Laws Income Tax Thu, 20 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12795