https://www.taxtmi.com/caselaws?id=24841 Section 256(2) of the Income-tax Act was invoked to require the Tribunal to state a case on two questions of law: whether the Income-tax Officer had jurisdiction to reopen assessment under section 147(a), and whether a Hindu undivided family could receive gifts. The High Court treated both issues as legal questions arising from the Tribunal's reassessment order and directed their reference for opinion, rather than deciding the merits itself. The Tribunal was therefore required to state the case and refer both questions to the High Court. en-us Tue, 02 Aug 1988 00:00:00 +0530 Fri, 22 Jan 2010 16:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24841 Section 256(2) of the Income-tax Act was invoked to require the Tribunal to state a case on two questions of law: whether the Income-tax Officer had jurisdiction to reopen assessment under section 147(a), and whether a Hindu undivided family could receive gifts. The High Court treated both issues as legal questions arising from the Tribunal's reassessment order and directed their reference for opinion, rather than deciding the merits itself. The Tribunal was therefore required to state the case and refer both questions to the High Court. Case-Laws Income Tax Tue, 02 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24841