https://www.taxtmi.com/caselaws?id=19004 An application under section 256(2) of the Income-tax Act was held not maintainable where the Tribunal had rejected the section 256(1) request for want of annexures. The Rajasthan High Court followed its earlier view in the same assessee's matter and noted that Rule 45 of the ITAT Rules gives the Tribunal discretion to forward the statement of the case even without the prescribed annexures. The correctness of that discretion cannot be tested in section 256(2) proceedings; any challenge lies, if at all, in writ jurisdiction under Article 226. The section 256(2) applications were dismissed. en-us Wed, 11 Jan 1995 00:00:00 +0530 Tue, 03 Nov 2009 13:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19004 An application under section 256(2) of the Income-tax Act was held not maintainable where the Tribunal had rejected the section 256(1) request for want of annexures. The Rajasthan High Court followed its earlier view in the same assessee's matter and noted that Rule 45 of the ITAT Rules gives the Tribunal discretion to forward the statement of the case even without the prescribed annexures. The correctness of that discretion cannot be tested in section 256(2) proceedings; any challenge lies, if at all, in writ jurisdiction under Article 226. The section 256(2) applications were dismissed. Case-Laws Income Tax Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19004