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        High Court rejects Revenue's application on penalty cancellation under Income-tax Act; no question of law.

        Commissioner of Income-Tax Versus Badrilal Chaturbhuj.

        Commissioner of Income-Tax Versus Badrilal Chaturbhuj. - [2004] 265 ITR 329, 177 CTR 165, 131 TAXMANN 236 The High Court of Rajasthan rejected a reference application by the Revenue seeking opinion on the cancellation of a penalty under section 271(1)(c) of the Income-tax Act. The Income-tax Appellate Tribunal canceled the penalty based on assurance from the Department and similar treatment to a sister concern. The court found that no referable question arose as the decision was based on facts. The reference application was rejected.

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