https://www.taxtmi.com/caselaws?id=24879 The High Court held that no application for reference under section 256(2) of the Income-tax Act is allowed for an order by the Appellate Tribunal rejecting an application under section 254(2) of the Act. The Court found that reference applications under section 256 are only applicable to orders made under section 254(1) of the Act, and if an order is amended under section 254(2), the amended order becomes the reference point. Therefore, the Court deemed the civil petitions as not maintainable based on the legal interpretation of the relevant sections and precedents. en-us Tue, 01 Mar 1988 00:00:00 +0530 Fri, 22 Jan 2010 18:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24879 The High Court held that no application for reference under section 256(2) of the Income-tax Act is allowed for an order by the Appellate Tribunal rejecting an application under section 254(2) of the Act. The Court found that reference applications under section 256 are only applicable to orders made under section 254(1) of the Act, and if an order is amended under section 254(2), the amended order becomes the reference point. Therefore, the Court deemed the civil petitions as not maintainable based on the legal interpretation of the relevant sections and precedents. Case-Laws Income Tax Tue, 01 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24879