1991 (1) TMI 62 - HC - Income Tax

Summary

The High Court of Allahabad allowed the application under section 256(2) of the Income-tax Act, 1961. The court directed the Tribunal to refer question No. 1 for opinion, as it arose from the Tribunal's order. The assessee's request for different questions was not permitted. The judgment was delivered by Judges B. P. JEEVAN REDDY and R. A. SHARMA. The citation is 1991 (1) TMI 62 - Allahabad High Court.