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S.P.G.C. METAL INDUSTRIES (P.) LTD, versus COMMISSIONER OF INCOME-TAX

To maintain the application under section 256 (2) of the Indian Income Tax Act, 1961, the application under section 256 (1) of the Act should have been done by the reviewer or commissioner, as the case may be. , In meeting the requirements of this clause and after such application, the Tribunal should have refused to state in any case on the ground that there was no question of law, even though Section 256 (1) of the Act ) Is rejected at the time the application is rejected. The trial in the tribunal's case could result in a non-hearing, but it cannot be ruled out that there was no question of law, which would continue with the application under section 256 (2) to section 66 (3). The basic need to keep up. ) The Indian Income Tax Act, 1922, provided that certain provisions were made if applied under section 66 (1) of the Indian Income Tax Act, 1922. ask a advocate free from Qambar Shahdatkot lawyer