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2006 (4) TMI 88 - HC - Income TaxDismissal of the application made under section 256(1) by the Tribunal - It is the case of the applicant that the Tribunal ought not have dismissed their application made under section 256(1) of the Act for making a reference to this court on the questions proposed but should have allowed the same by making the reference under section 256(1) ibid. According to the applicant, the questions proposed are referable questions and being questions of law arising out of the aforesaid appellate order, the same need to be decided by this court in its reference jurisdiction conferred by section 256(1) - Tribunal is directed to make the reference to this court under section 256(1)
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