https://www.taxtmi.com/caselaws?id=22006 An application under section 256(2) of the Income-tax Act is not maintainable where the Tribunal has declined a reference by following an earlier binding High Court decision that had already answered the same questions in favour of the assessee. If the proposed questions have been conclusively settled in the assessee's own case, the Tribunal's conformity with that precedent means no referable question of law survives for consideration under section 256(2). On that basis, no reference was called for. en-us Fri, 08 Mar 1991 00:00:00 +0530 Sat, 05 Dec 2009 13:46:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22006 An application under section 256(2) of the Income-tax Act is not maintainable where the Tribunal has declined a reference by following an earlier binding High Court decision that had already answered the same questions in favour of the assessee. If the proposed questions have been conclusively settled in the assessee's own case, the Tribunal's conformity with that precedent means no referable question of law survives for consideration under section 256(2). On that basis, no reference was called for. Case-Laws Income Tax Fri, 08 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22006