https://www.taxtmi.com/caselaws?id=13171 A reference under section 256(2) was refused because the Tribunal's view on penalty under section 273 rested on appreciation of evidence, not on any independent question of law. The dispute depended on whether the assessee's additional income disclosure was voluntary or whether concealment had been proved, and the Department produced no material to establish concealment or coercion. As the finding was factual and the legal issue was already settled in principle, no referable question of law arose and the request to state a case was rejected. en-us Tue, 10 Jul 2001 00:00:00 +0530 Tue, 26 May 2009 17:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13171 A reference under section 256(2) was refused because the Tribunal's view on penalty under section 273 rested on appreciation of evidence, not on any independent question of law. The dispute depended on whether the assessee's additional income disclosure was voluntary or whether concealment had been proved, and the Department produced no material to establish concealment or coercion. As the finding was factual and the legal issue was already settled in principle, no referable question of law arose and the request to state a case was rejected. Case-Laws Income Tax Tue, 10 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13171