https://www.taxtmi.com/caselaws?id=15194 Section 141A refund denial was treated as a referable question of law where the assessee relied on supporting judicial authority and the facts indicated that the provision applied. The High Court noted that the application under section 256(2) raised whether the issue could still be referred despite the earlier appellate order having attained finality. On that basis, it held that the Tribunal should not have refused reference and directed it to submit a statement of case on the questions raised. en-us Fri, 16 Apr 1999 00:00:00 +0530 Mon, 03 Aug 2009 16:09:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15194 Section 141A refund denial was treated as a referable question of law where the assessee relied on supporting judicial authority and the facts indicated that the provision applied. The High Court noted that the application under section 256(2) raised whether the issue could still be referred despite the earlier appellate order having attained finality. On that basis, it held that the Tribunal should not have refused reference and directed it to submit a statement of case on the questions raised. Case-Laws Income Tax Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15194