https://www.taxtmi.com/caselaws?id=38330 A statable question of law arose on whether separate assessments were required for two periods and on the applicability of section 187(2)(a) of the Income-tax Act, 1961. Although earlier Full Bench decisions of the same High Court had addressed the issues, a contrary Full Bench view of another High Court created a conflict, and the Supreme Court had not resolved it. In that situation, the questions could not be treated as concluded for reference purposes. The application for reference was allowed, and the Tribunal was directed to state the case and refer the questions for the court's opinion. en-us Thu, 01 Dec 1977 00:00:00 +0530 Thu, 27 Jul 2017 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38330 A statable question of law arose on whether separate assessments were required for two periods and on the applicability of section 187(2)(a) of the Income-tax Act, 1961. Although earlier Full Bench decisions of the same High Court had addressed the issues, a contrary Full Bench view of another High Court created a conflict, and the Supreme Court had not resolved it. In that situation, the questions could not be treated as concluded for reference purposes. The application for reference was allowed, and the Tribunal was directed to state the case and refer the questions for the court's opinion. Case-Laws Income Tax Thu, 01 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38330