https://www.taxtmi.com/caselaws?id=17944 The court rejected three reference applications by the Commissioner of Income-tax, Bhopal, under section 256(2) of the Income-tax Act, 1961. The applications sought direction to the Tribunal to state and refer cases based on dismissals following previous decisions. The court emphasized that the pendency of similar issues before the Supreme Court does not automatically warrant a reference. Relying on precedents, the court found no referable question of law and rejected the applications. No costs were awarded, but a counsel fee for each side in each case was fixed. en-us Mon, 29 Jan 1996 00:00:00 +0530 Fri, 25 Sep 2009 17:10:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17944 The court rejected three reference applications by the Commissioner of Income-tax, Bhopal, under section 256(2) of the Income-tax Act, 1961. The applications sought direction to the Tribunal to state and refer cases based on dismissals following previous decisions. The court emphasized that the pendency of similar issues before the Supreme Court does not automatically warrant a reference. Relying on precedents, the court found no referable question of law and rejected the applications. No costs were awarded, but a counsel fee for each side in each case was fixed. Case-Laws Income Tax Mon, 29 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17944