https://www.taxtmi.com/caselaws?id=21261 Mixed questions of law and fact arising from a challenge to an order under section 263 can justify a reference when the Tribunal declines to state the case. The High Court treated the proposed questions on the legality of the revision order, error, and prejudice to the Revenue as referable issues under section 256(2) of the Income-tax Act, 1961. The Revenue's applications were allowed, and the Tribunal was directed to draw up a statement of the case and refer the common questions to the High Court for opinion. en-us Wed, 12 Aug 1992 00:00:00 +0530 Sat, 21 Nov 2009 11:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21261 Mixed questions of law and fact arising from a challenge to an order under section 263 can justify a reference when the Tribunal declines to state the case. The High Court treated the proposed questions on the legality of the revision order, error, and prejudice to the Revenue as referable issues under section 256(2) of the Income-tax Act, 1961. The Revenue's applications were allowed, and the Tribunal was directed to draw up a statement of the case and refer the common questions to the High Court for opinion. Case-Laws Income Tax Wed, 12 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21261