https://www.taxtmi.com/caselaws?id=25135 The High Court held that the petition challenging the Tribunal's refusal to state the case under section 256(1) of the Income-tax Act was not maintainable under section 256(2). The Court emphasized that the High Court's jurisdiction can only be invoked when the Tribunal refuses to state the case due to the absence of any question of law. The Court dismissed the petition, citing precedents and highlighting the distinction between applications under section 256(2) and writ petitions under article 226 of the Constitution of India. Each party was directed to bear their own costs. en-us Mon, 12 Oct 1987 00:00:00 +0530 Mon, 25 Jan 2010 15:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25135 The High Court held that the petition challenging the Tribunal's refusal to state the case under section 256(1) of the Income-tax Act was not maintainable under section 256(2). The Court emphasized that the High Court's jurisdiction can only be invoked when the Tribunal refuses to state the case due to the absence of any question of law. The Court dismissed the petition, citing precedents and highlighting the distinction between applications under section 256(2) and writ petitions under article 226 of the Constitution of India. Each party was directed to bear their own costs. Case-Laws Income Tax Mon, 12 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25135