https://www.taxtmi.com/caselaws?id=15538 The court dismissed the tax case petitions as no referable question of law arose based on the facts and conclusions of the Tribunal in both assessment years. In the case of the assessment year 1986-87, the Tribunal found the penalty not exigible due to a mistake in the ledger and the death of the accountant responsible for the error. For the assessment year 1988-89, the penalty was cancelled as there was no evidence connecting the mistake to the partner of the firm, and no attempt to conceal income was established. en-us Thu, 17 Jul 1997 00:00:00 +0530 Tue, 25 Aug 2009 17:49:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15538 The court dismissed the tax case petitions as no referable question of law arose based on the facts and conclusions of the Tribunal in both assessment years. In the case of the assessment year 1986-87, the Tribunal found the penalty not exigible due to a mistake in the ledger and the death of the accountant responsible for the error. For the assessment year 1988-89, the penalty was cancelled as there was no evidence connecting the mistake to the partner of the firm, and no attempt to conceal income was established. Case-Laws Income Tax Thu, 17 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15538