https://www.taxtmi.com/caselaws?id=28365 Non-compliance with section 144B and the Commissioner's revision under section 263 were part of the assessment record, while the Tribunal had treated the assessment as erroneous but not prejudicial to the Revenue. The High Court held that the questions framed arose out of the Tribunal's order and were fit for reference under section 256(2) of the Income-tax Act, 1961. Accordingly, the application was allowed and the Tribunal was directed to state the case and refer the questions to the High Court. en-us Tue, 13 Jul 1982 00:00:00 +0530 Mon, 22 Feb 2010 10:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28365 Non-compliance with section 144B and the Commissioner's revision under section 263 were part of the assessment record, while the Tribunal had treated the assessment as erroneous but not prejudicial to the Revenue. The High Court held that the questions framed arose out of the Tribunal's order and were fit for reference under section 256(2) of the Income-tax Act, 1961. Accordingly, the application was allowed and the Tribunal was directed to state the case and refer the questions to the High Court. Case-Laws Income Tax Tue, 13 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28365