https://www.taxtmi.com/caselaws?id=22104 Under section 256(2) of the Income-tax Act, the High Court will not direct the Tribunal to state a question of law where the impugned order merely follows the Tribunal's earlier decision and no fresh legal issue arises. If a reference application against that earlier decision has already been dismissed, a subsequent section 256(2) application on the same point is not maintainable. The operative principle is that repetition of a concluded issue does not create a new question of law warranting a case stated by the Tribunal. en-us Wed, 27 Mar 1991 00:00:00 +0530 Mon, 07 Dec 2009 11:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22104 Under section 256(2) of the Income-tax Act, the High Court will not direct the Tribunal to state a question of law where the impugned order merely follows the Tribunal's earlier decision and no fresh legal issue arises. If a reference application against that earlier decision has already been dismissed, a subsequent section 256(2) application on the same point is not maintainable. The operative principle is that repetition of a concluded issue does not create a new question of law warranting a case stated by the Tribunal. Case-Laws Income Tax Wed, 27 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22104