https://www.taxtmi.com/caselaws?id=15058 Judicial notice under sections 56 and 57 of the Evidence Act is confined to facts and matters courts must notice by law; the peculiar features of the lottery-ticket business did not fall within that category. The Tribunal's cancellation of penalty under section 271(1)(c) on the basis that income had to be estimated and mens rea could not be inferred from differing estimates was therefore examined as a legal issue. The court held that the question whether the Tribunal was justified in cancelling the penalty was a referable question of law, and directed the Tribunal to state a case and refer the question. en-us Wed, 25 Mar 1998 00:00:00 +0530 Thu, 30 Jul 2009 13:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15058 Judicial notice under sections 56 and 57 of the Evidence Act is confined to facts and matters courts must notice by law; the peculiar features of the lottery-ticket business did not fall within that category. The Tribunal's cancellation of penalty under section 271(1)(c) on the basis that income had to be estimated and mens rea could not be inferred from differing estimates was therefore examined as a legal issue. The court held that the question whether the Tribunal was justified in cancelling the penalty was a referable question of law, and directed the Tribunal to state a case and refer the question. Case-Laws Income Tax Wed, 25 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15058