https://www.taxtmi.com/caselaws?id=17920 A question of law was not found to arise for reference under section 256(2) on carry-forward of losses where the return had been filed after the time prescribed under section 139(1). The legal position was treated as already settled by earlier decisions, including those relied on by the Tribunal and the Supreme Court, and as supported by the Board's circular. In that settled position, no substantial or referable question of law remained for consideration, so the reference application was not maintainable on merits. en-us Fri, 22 Mar 1996 00:00:00 +0530 Fri, 25 Sep 2009 16:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17920 A question of law was not found to arise for reference under section 256(2) on carry-forward of losses where the return had been filed after the time prescribed under section 139(1). The legal position was treated as already settled by earlier decisions, including those relied on by the Tribunal and the Supreme Court, and as supported by the Board's circular. In that settled position, no substantial or referable question of law remained for consideration, so the reference application was not maintainable on merits. Case-Laws Income Tax Fri, 22 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17920