https://www.taxtmi.com/caselaws?id=26715 The High Court directed the Appellate Tribunal to refer a specific question of law regarding the validity of an addition to income for the assessment year 1977-78 under section 256(2) of the Income-tax Act. The judgment clarified that the Tribunal can refuse to state a case if it finds no question of law but highlighted that the High Court may require a reference if unsatisfied. Emphasizing the need for arguable legal issues, the Court underscored that even settled questions by the Supreme Court can be reconsidered in cases of conflicting opinions or pending appeals. en-us Tue, 06 Aug 1985 00:00:00 +0530 Mon, 08 Feb 2010 10:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26715 The High Court directed the Appellate Tribunal to refer a specific question of law regarding the validity of an addition to income for the assessment year 1977-78 under section 256(2) of the Income-tax Act. The judgment clarified that the Tribunal can refuse to state a case if it finds no question of law but highlighted that the High Court may require a reference if unsatisfied. Emphasizing the need for arguable legal issues, the Court underscored that even settled questions by the Supreme Court can be reconsidered in cases of conflicting opinions or pending appeals. Case-Laws Income Tax Tue, 06 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26715