https://www.taxtmi.com/caselaws?id=17399 The High Court held that an order rejecting an application under section 254(2) of the Income-tax Act does not allow for a reference application under section 256(1). Citing previous cases, the court emphasized that only orders under section 254 can be subject to reference. As the application for rectification was dismissed without amending the original order, no reference was permissible. The court deemed the reference application incompetent and declined to refer the case back to the Tribunal, disposing of the matter without costs but allowing a counsel's fee for each side. en-us Tue, 16 Apr 1996 00:00:00 +0530 Tue, 22 Sep 2009 12:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17399 The High Court held that an order rejecting an application under section 254(2) of the Income-tax Act does not allow for a reference application under section 256(1). Citing previous cases, the court emphasized that only orders under section 254 can be subject to reference. As the application for rectification was dismissed without amending the original order, no reference was permissible. The court deemed the reference application incompetent and declined to refer the case back to the Tribunal, disposing of the matter without costs but allowing a counsel's fee for each side. Case-Laws Income Tax Tue, 16 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17399