https://www.taxtmi.com/caselaws?id=11437 No referable question of law arose from the Tribunal's order for purposes of a reference under section 256(2) of the Income-tax Act, 1961. The earlier Tribunal order granting registration and deleting the addition had already attained finality, so the foundation for penalty under section 271(1)(c) did not survive. As no live legal issue remained arising from the impugned order, the High Court declined to entertain the reference application. en-us Thu, 10 Jan 2002 00:00:00 +0530 Sat, 08 Aug 2009 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11437 No referable question of law arose from the Tribunal's order for purposes of a reference under section 256(2) of the Income-tax Act, 1961. The earlier Tribunal order granting registration and deleting the addition had already attained finality, so the foundation for penalty under section 271(1)(c) did not survive. As no live legal issue remained arising from the impugned order, the High Court declined to entertain the reference application. Case-Laws Income Tax Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11437