https://www.taxtmi.com/caselaws?id=39655 The High Court allowed the assessee's application under section 256(2) of the Income-tax Act, 1961, for a reference regarding questions of law arising from the Tribunal's order. It held that questions involving both facts and law are subject to court review. The Court found issues related to notice service and waiver of objection to be questions of law, overturning the Tribunal's decision. The Tribunal's stance on the limitation of assessments was deemed erroneous, requiring a case to be stated on the questions for court decision, with costs awarded to the petitioner. en-us Thu, 17 Jan 1974 00:00:00 +0530 Mon, 19 Apr 2010 15:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39655 The High Court allowed the assessee's application under section 256(2) of the Income-tax Act, 1961, for a reference regarding questions of law arising from the Tribunal's order. It held that questions involving both facts and law are subject to court review. The Court found issues related to notice service and waiver of objection to be questions of law, overturning the Tribunal's decision. The Tribunal's stance on the limitation of assessments was deemed erroneous, requiring a case to be stated on the questions for court decision, with costs awarded to the petitioner. Case-Laws Income Tax Thu, 17 Jan 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39655