TMI Blog1986 (9) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... s. They are under section 256(2) of the Income-tax Act, 1961, and have been made consequent upon the reference applications under section 256(1) of the Act being dismissed by the Income-tax Appellate Tribunal. The four applications which were made before the Income-tax Appellate Tribunal under section 256(1) of the Act were barred by time. The delay in one of them, namely, Reference Application No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal refused to state the case in these three applications on the ground that no question of law arises. At this place, it would be relevant to point out the distinction between the provisions of section 66 of the Indian Income-tax Act, 1922, and those of the corresponding section 256 of the 1961 Act. An application for the statement of case by the Appellate Tribunal to the High Court under the ol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 Act. This deliberate departure is indicative of the fact that an application under section 256 of the 1961 Act to the High Court was contemplated only in those cases where the Tribunal had refused to state the case on the ground that no question of law arises and not in those cases where the Tribunal had rejected the application on the ground that it was barred by time. Coming to the fourth ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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