https://www.taxtmi.com/caselaws?id=14355 The High Court allowed applications under section 256(2) of the Income-tax Act, directing the Tribunal to refer questions of law concerning the interpretation and applicability of the amnesty scheme to penalty proceedings against the assessee. The judgment emphasized the need for clarity on legal aspects arising from Tribunal orders and the importance of examining the scope and applicability of relevant circulars issued by tax authorities. This decision aimed to provide insight into the impact of the amnesty scheme on penalty levies in income tax cases. en-us Tue, 14 Mar 2000 00:00:00 +0530 Wed, 15 Jul 2009 13:33:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14355 The High Court allowed applications under section 256(2) of the Income-tax Act, directing the Tribunal to refer questions of law concerning the interpretation and applicability of the amnesty scheme to penalty proceedings against the assessee. The judgment emphasized the need for clarity on legal aspects arising from Tribunal orders and the importance of examining the scope and applicability of relevant circulars issued by tax authorities. This decision aimed to provide insight into the impact of the amnesty scheme on penalty levies in income tax cases. Case-Laws Income Tax Tue, 14 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14355