https://www.taxtmi.com/caselaws?id=28299 The court declined to issue a mandamus under s. 256(2) of the Income Tax Act, 1961, compelling the Tribunal to refer a question of law to the High Court. The judgment emphasized that the question had already been settled by a previous court decision, rendering a reference unnecessary. It suggested that the Commissioner seek resolution from the Supreme Court to address the conflict of opinion between High Courts, stressing the importance of adhering to established precedents and avoiding redundant references in cases with predetermined outcomes. en-us Thu, 17 Feb 1983 00:00:00 +0530 Sat, 20 Feb 2010 12:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28299 The court declined to issue a mandamus under s. 256(2) of the Income Tax Act, 1961, compelling the Tribunal to refer a question of law to the High Court. The judgment emphasized that the question had already been settled by a previous court decision, rendering a reference unnecessary. It suggested that the Commissioner seek resolution from the Supreme Court to address the conflict of opinion between High Courts, stressing the importance of adhering to established precedents and avoiding redundant references in cases with predetermined outcomes. Case-Laws Income Tax Thu, 17 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28299