https://www.taxtmi.com/caselaws?id=23022 An application under section 256(2) of the Income-tax Act, 1961 is competent only where a valid section 256(1) application was made and the Tribunal refused to state the case on the ground that no question of law arose. Rejection of the section 256(1) application as time-barred is not such a refusal on merits. The contrast with section 66(3) of the 1922 Act shows that the former statute contained no equivalent remedy for delay. On that basis, the section 256(2) applications were not maintainable and were rightly dismissed. en-us Wed, 25 Apr 1990 00:00:00 +0530 Wed, 16 Dec 2009 11:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23022 An application under section 256(2) of the Income-tax Act, 1961 is competent only where a valid section 256(1) application was made and the Tribunal refused to state the case on the ground that no question of law arose. Rejection of the section 256(1) application as time-barred is not such a refusal on merits. The contrast with section 66(3) of the 1922 Act shows that the former statute contained no equivalent remedy for delay. On that basis, the section 256(2) applications were not maintainable and were rightly dismissed. Case-Laws Income Tax Wed, 25 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23022