https://www.taxtmi.com/caselaws?id=14777 Penalty under section 271(1)(c) was deleted because the Tribunal found that the Department's certificate contained an arithmetical mistake in totalling, so the assessee's figures were not incorrect on that basis. The High Court treated this as a factual finding and noted a jurisdictional objection concerning the quantum of penalty imposed. On that footing, it held that no referable question of law arose from the Tribunal's order, and the reference application failed. en-us Tue, 02 May 2000 00:00:00 +0530 Sat, 18 Jul 2009 15:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14777 Penalty under section 271(1)(c) was deleted because the Tribunal found that the Department's certificate contained an arithmetical mistake in totalling, so the assessee's figures were not incorrect on that basis. The High Court treated this as a factual finding and noted a jurisdictional objection concerning the quantum of penalty imposed. On that footing, it held that no referable question of law arose from the Tribunal's order, and the reference application failed. Case-Laws Income Tax Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14777