https://www.taxtmi.com/caselaws?id=21818 The High Court considered whether the Income-tax Appellate Tribunal was justified in refusing to state the case and refer proposed questions under section 256(2) of the Income-tax Act, 1961. The reference request concerned the effect of pending proceedings before the Supreme Court and the correctness of the Tribunal's earlier dismissal of the Department's appeal. On the record before it, the Court found that the Tribunal ought not to have declined to refer the questions. The Tribunal was therefore directed to make the reference as prayed for, in favour of the Revenue. en-us Wed, 29 Jan 1992 00:00:00 +0530 Tue, 01 Dec 2009 16:19:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21818 The High Court considered whether the Income-tax Appellate Tribunal was justified in refusing to state the case and refer proposed questions under section 256(2) of the Income-tax Act, 1961. The reference request concerned the effect of pending proceedings before the Supreme Court and the correctness of the Tribunal's earlier dismissal of the Department's appeal. On the record before it, the Court found that the Tribunal ought not to have declined to refer the questions. The Tribunal was therefore directed to make the reference as prayed for, in favour of the Revenue. Case-Laws Income Tax Wed, 29 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21818