https://www.taxtmi.com/caselaws?id=19064 The High Court of Gauhati rejected five applications filed by the Revenue under section 256(2) of the Income-tax Act, 1961. The court found that the issues were already settled by a previous decision and declined to make a reference, as it would be a futile exercise. The court held that no case for reference under section 256(2) was made out and rejected all five petitions. en-us Wed, 12 Jan 1994 00:00:00 +0530 Tue, 03 Nov 2009 17:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19064 The High Court of Gauhati rejected five applications filed by the Revenue under section 256(2) of the Income-tax Act, 1961. The court found that the issues were already settled by a previous decision and declined to make a reference, as it would be a futile exercise. The court held that no case for reference under section 256(2) was made out and rejected all five petitions. Case-Laws Income Tax Wed, 12 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19064