https://www.taxtmi.com/caselaws?id=21847 A dispute over refusal of registration to a firm under the Income-tax Act examined whether the Tribunal could reject a second appeal without deciding it on merits and whether a referable question of law arose under section 256(2). The analysis states that, for section 256(2), the relevant enquiry was only whether the Tribunal's order gave rise to a question of law. It further notes that only the issue concerning rejection of the second appeal without merits consideration arose from the Tribunal's order, while the remaining proposed questions were not shown to have been canvassed before the Tribunal and were declined. en-us Mon, 22 Apr 1991 00:00:00 +0530 Wed, 02 Dec 2009 11:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21847 A dispute over refusal of registration to a firm under the Income-tax Act examined whether the Tribunal could reject a second appeal without deciding it on merits and whether a referable question of law arose under section 256(2). The analysis states that, for section 256(2), the relevant enquiry was only whether the Tribunal's order gave rise to a question of law. It further notes that only the issue concerning rejection of the second appeal without merits consideration arose from the Tribunal's order, while the remaining proposed questions were not shown to have been canvassed before the Tribunal and were declined. Case-Laws Income Tax Mon, 22 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21847