1991 (1) TMI 86 - HC - Income Tax

Summary

The High Court of Allahabad dismissed the application under section 256(2) of the Income-tax Act, 1961, as the questions raised were not considered valid. The court clarified that the rejection of the application was not solely based on the timing of filing the return. The court also stated that section 139(4) did not apply as the return was filed after the assessment. The application was dismissed with no costs.