https://www.taxtmi.com/caselaws?id=14182 The article explains that the legal questions arising from an intimation under section 143(1)(a) can include whether the intimation is erroneous and prejudicial to the Revenue and whether particular adjustments, such as disallowance of incentive bonus and the non-exempt portion of conveyance allowance, fall within the scope of that provision. It states that these are questions of law fit for judicial determination, and that the Tribunal should not finally refuse reference when such issues are raised under section 256(1). The Tribunal was therefore directed to refer both questions to the High Court for opinion. en-us Fri, 20 Oct 2000 00:00:00 +0530 Tue, 14 Jul 2009 12:41:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14182 The article explains that the legal questions arising from an intimation under section 143(1)(a) can include whether the intimation is erroneous and prejudicial to the Revenue and whether particular adjustments, such as disallowance of incentive bonus and the non-exempt portion of conveyance allowance, fall within the scope of that provision. It states that these are questions of law fit for judicial determination, and that the Tribunal should not finally refuse reference when such issues are raised under section 256(1). The Tribunal was therefore directed to refer both questions to the High Court for opinion. Case-Laws Income Tax Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14182