https://www.taxtmi.com/caselaws?id=6530 A High Court rejecting a petition under section 66(2) of the Indian Income-tax Act, 1922 must record reasons, particularly where it must decide whether the proposed reference question on penalty under section 28(1)(c) arises from the Tribunal's order. A bare dismissal does not show that this statutory duty was performed and prevents examination of the basis for refusal. The Supreme Court therefore held that the unreasoned dismissal was not justified, set aside the order, and remanded the matter to the High Court for disposal in accordance with law. en-us Wed, 10 Sep 1969 00:00:00 +0530 Fri, 05 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6530 A High Court rejecting a petition under section 66(2) of the Indian Income-tax Act, 1922 must record reasons, particularly where it must decide whether the proposed reference question on penalty under section 28(1)(c) arises from the Tribunal's order. A bare dismissal does not show that this statutory duty was performed and prevents examination of the basis for refusal. The Supreme Court therefore held that the unreasoned dismissal was not justified, set aside the order, and remanded the matter to the High Court for disposal in accordance with law. Case-Laws Income Tax Wed, 10 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6530