https://www.taxtmi.com/caselaws?id=157533 A reference on penalty under section 10(6) could not be conclusively answered because no clear finding existed on whether the assessee had paid the tax due under the returns filed in time. The record showed inconsistency between the Tribunal's assumptions and the findings, if any, recorded by the assessing and appellate authorities. Since the legal question depended on that foundational factual determination, the Court declined to answer the reference on the existing material and returned it to the Tribunal for a clear finding on tax payment according to the returns and for reframing the question accordingly. en-us Tue, 03 Sep 1991 00:00:00 +0530 Mon, 07 Oct 2013 16:09:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157533 A reference on penalty under section 10(6) could not be conclusively answered because no clear finding existed on whether the assessee had paid the tax due under the returns filed in time. The record showed inconsistency between the Tribunal's assumptions and the findings, if any, recorded by the assessing and appellate authorities. Since the legal question depended on that foundational factual determination, the Court declined to answer the reference on the existing material and returned it to the Tribunal for a clear finding on tax payment according to the returns and for reframing the question accordingly. Case-Laws VAT and Sales Tax Tue, 03 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157533