https://www.taxtmi.com/caselaws?id=26719 A party that succeeds before the Tribunal on the main result but whose alternative submissions are rejected is not an aggrieved party for filing its own reference application under section 256 of the Income-tax Act, 1961. However, once the opposite party has invoked the reference jurisdiction, the successful party may seek reference of those rejected cross-questions so that the High Court can consider all questions arising from the Tribunal's order. The High Court's power under section 256(2) is co-extensive with the Tribunal's power under section 256(1), and the request for directions was maintainable. The Tribunal was directed to state the case including the assessee's cross-questions. en-us Mon, 19 Aug 1985 00:00:00 +0530 Mon, 08 Feb 2010 10:36:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26719 A party that succeeds before the Tribunal on the main result but whose alternative submissions are rejected is not an aggrieved party for filing its own reference application under section 256 of the Income-tax Act, 1961. However, once the opposite party has invoked the reference jurisdiction, the successful party may seek reference of those rejected cross-questions so that the High Court can consider all questions arising from the Tribunal's order. The High Court's power under section 256(2) is co-extensive with the Tribunal's power under section 256(1), and the request for directions was maintainable. The Tribunal was directed to state the case including the assessee's cross-questions. Case-Laws Income Tax Mon, 19 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26719