https://www.taxtmi.com/caselaws?id=17481 A question of law already concluded by a binding High Court decision does not become referable under section 256(2) merely because a special leave petition is pending against that ruling. The proposed issue on capital gains from sale of agricultural land was covered by the Court's earlier decision, and the pendency of further challenge did not alter its binding effect. The Court also noted that this position had already been settled by earlier decisions, so the reference application was rejected. en-us Mon, 11 Mar 1996 00:00:00 +0530 Tue, 22 Sep 2009 15:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17481 A question of law already concluded by a binding High Court decision does not become referable under section 256(2) merely because a special leave petition is pending against that ruling. The proposed issue on capital gains from sale of agricultural land was covered by the Court's earlier decision, and the pendency of further challenge did not alter its binding effect. The Court also noted that this position had already been settled by earlier decisions, so the reference application was rejected. Case-Laws Income Tax Mon, 11 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17481