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COMMISSIONER OF INCOME-TAX versus INCOME-TAX APPELLATE TRIBUNAL

The jurisdiction of the High Court requesting for reference, relying on the CBDT Circular, rejecting the application for reference under Section 256 (1) of the Department, stating that if the effect of the tax is less than that If so, the Tribunal's order raises the question. Under Section 256 (2), the 30000 Department submits an application and also makes an application under Article 226 of the Constitution under Order 226 approved by the Tribunal under Section 256 (l), issued by the CBDT. Influenced by the instructions, the tribunal refused to apply his mind to the questions. The jurisdiction of the High Court has been appealed under Section 6 under6 as the constitution is not available 256 (2), the directions issued by the CBDT are referred to the Tribunal for reference to the Tribunal. References cannot be excluded, under which the Constitution of the Indian Income Tax Act, 1961, Section 256 is under consideration. India Arts 226 & 227 attorney vs advocate vs counsel from Bolan lawyer