High Court directs Tribunal to frame question on income concealment by assessee. No penalty due to lack of wilful concealment. Remanded for further proceedings.

The High Court directed the Tribunal to frame a question of law on income concealment by an assessee. No penalty was imposed as there was no wilful concealment. The case is remanded to the Tribunal for further proceedings.

---

---

The High Court directed the Tribunal to state the case after framing a question of law regarding concealment of income by an assessee who paid commission to a sole selling agent. No penalty was imposed due to lack of wilful concealment. The parties are to appear before the Tribunal for further proceedings.

---