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2004 (4) TMI 55 - HC - Income TaxReference to HC - This is an application made by the assessee under section 256(2) of the Income-tax Act, 1961, requiring the Tribunal to refer the question of law proposed by the assessee for being answered by this court under section 256(1) - It is in this second appeal, the Tribunal set aside the order passed by the Commissioner of Income-tax (Appeals) and held that once the Tribunal issues the direction to the Assessing Officer to grant interest from a particular date to a particular date and once the order of the Tribunal attains finality, the lower taxing authorities i.e., either the Assessing Officer or the Commissioner of Income-tax (Appeals), were bound to carry out those orders – Held that Tribunal rightly did not make any reference to this court for answering u/s 256(1) because no question of law arose out of the main order passed by the Tribunal against the assessee
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