https://www.taxtmi.com/caselaws?id=17555 The High Court directed the Income-tax Appellate Tribunal to refer a common question of law regarding the cancellation of penalties under section 271(1)(c) of the Income-tax Act, 1961, for assessment years 1983-84 to 1986-87. The Tribunal's order canceling the penalties was challenged, and the court found that a legal question arose from the order. The court allowed the reference applications, instructed the Tribunal to comply promptly, awarded counsel's fees for both parties, and retained the judgment in a specific case number for record-keeping purposes. No order was made regarding costs. en-us Wed, 10 Apr 1996 00:00:00 +0530 Wed, 23 Sep 2009 12:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17555 The High Court directed the Income-tax Appellate Tribunal to refer a common question of law regarding the cancellation of penalties under section 271(1)(c) of the Income-tax Act, 1961, for assessment years 1983-84 to 1986-87. The Tribunal's order canceling the penalties was challenged, and the court found that a legal question arose from the order. The court allowed the reference applications, instructed the Tribunal to comply promptly, awarded counsel's fees for both parties, and retained the judgment in a specific case number for record-keeping purposes. No order was made regarding costs. Case-Laws Income Tax Wed, 10 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17555