https://www.taxtmi.com/caselaws?id=15563 The High Court rejected the Revenue's application seeking mandamus to the Income-tax Appellate Tribunal for referring questions of law to the High Court under section 256(2) of the Income-tax Act, 1961. The Court found the proposed questions by the Revenue inadequate and not reflective of the actual contentions. It emphasized its limited jurisdiction to reframe questions based on the Tribunal's findings but not to introduce entirely new questions. The Court upheld the Tribunal's decision to reject the application under section 256(1), stating that the questions for reference did not align with the Tribunal's factual findings. en-us Mon, 13 Oct 1997 00:00:00 +0530 Wed, 26 Aug 2009 10:39:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15563 The High Court rejected the Revenue's application seeking mandamus to the Income-tax Appellate Tribunal for referring questions of law to the High Court under section 256(2) of the Income-tax Act, 1961. The Court found the proposed questions by the Revenue inadequate and not reflective of the actual contentions. It emphasized its limited jurisdiction to reframe questions based on the Tribunal's findings but not to introduce entirely new questions. The Court upheld the Tribunal's decision to reject the application under section 256(1), stating that the questions for reference did not align with the Tribunal's factual findings. Case-Laws Income Tax Mon, 13 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15563