https://www.taxtmi.com/caselaws?id=26389 Section 256(2) of the Income-tax Act, 1961 lies only when the Tribunal refuses to state a case on the ground that no question of law arises; it does not cover rejection of a reference application as time-barred, and the applications were therefore not maintainable. Where the Tribunal's decision on the assessment year 1978-79 turned on factual findings drawn from appraisal of evidence, no referable question of law arose, so the reference application was liable to be dismissed. The commentary also notes the distinction from section 66 of the 1922 Act, which contained a separate time-bar provision, unlike the 1961 Act. en-us Mon, 08 Sep 1986 00:00:00 +0530 Thu, 04 Feb 2010 16:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26389 Section 256(2) of the Income-tax Act, 1961 lies only when the Tribunal refuses to state a case on the ground that no question of law arises; it does not cover rejection of a reference application as time-barred, and the applications were therefore not maintainable. Where the Tribunal's decision on the assessment year 1978-79 turned on factual findings drawn from appraisal of evidence, no referable question of law arose, so the reference application was liable to be dismissed. The commentary also notes the distinction from section 66 of the 1922 Act, which contained a separate time-bar provision, unlike the 1961 Act. Case-Laws Income Tax Mon, 08 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26389