https://www.taxtmi.com/caselaws?id=23008 A question of law arises where the Tribunal refuses to rectify an order despite a claimed apparent error based on an earlier High Court precedent. In such circumstances, the proper course is not final determination of the rectification point in the application itself but reference of the legal issue for the High Court's opinion. The High Court entertained the section 256(2) application, held that the Tribunal's refusal to rectify its earlier order gave rise to a referable question of law, and directed the Tribunal to state the case and refer the specified question. en-us Fri, 11 Aug 1989 00:00:00 +0530 Wed, 16 Dec 2009 10:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23008 A question of law arises where the Tribunal refuses to rectify an order despite a claimed apparent error based on an earlier High Court precedent. In such circumstances, the proper course is not final determination of the rectification point in the application itself but reference of the legal issue for the High Court's opinion. The High Court entertained the section 256(2) application, held that the Tribunal's refusal to rectify its earlier order gave rise to a referable question of law, and directed the Tribunal to state the case and refer the specified question. Case-Laws Income Tax Fri, 11 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23008