https://www.taxtmi.com/caselaws?id=285728 The Court dismissed three applications seeking a reference to the High Court under section 256(2) of the Income-tax Act, 1961. It held that no question of law arose from the Tribunal's orders as there was no conscious concealment, fraud, or neglect by the appellants. Emphasizing the importance of adhering to prescribed procedures, the Court highlighted its limited power to direct references and reiterated the need to challenge factual findings in the initial application. The judgment underscored the distinction between factual findings and legal questions, maintaining the integrity of the appellate process. en-us Thu, 10 Oct 1991 00:00:00 +0530 Thu, 23 Jan 2020 17:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285728 The Court dismissed three applications seeking a reference to the High Court under section 256(2) of the Income-tax Act, 1961. It held that no question of law arose from the Tribunal's orders as there was no conscious concealment, fraud, or neglect by the appellants. Emphasizing the importance of adhering to prescribed procedures, the Court highlighted its limited power to direct references and reiterated the need to challenge factual findings in the initial application. The judgment underscored the distinction between factual findings and legal questions, maintaining the integrity of the appellate process. Case-Laws Income Tax Thu, 10 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285728