https://www.taxtmi.com/caselaws?id=18829 The High Court of Punjab and Haryana upheld the decision of the Income-tax Tribunal to reject a reference under section 256(1) of the Income-tax Act, 1961. The Tribunal determined that the non-disclosure of income was a bona fide mistake rectified during assessment proceedings, absolving the assessee of intent to deceive. The High Court found no grounds for reference, distinguishing the case from previous judgments and affirming the Tribunal's decision, ultimately dismissing the petitioner's arguments. en-us Thu, 24 Aug 1995 00:00:00 +0530 Mon, 02 Nov 2009 12:30:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18829 The High Court of Punjab and Haryana upheld the decision of the Income-tax Tribunal to reject a reference under section 256(1) of the Income-tax Act, 1961. The Tribunal determined that the non-disclosure of income was a bona fide mistake rectified during assessment proceedings, absolving the assessee of intent to deceive. The High Court found no grounds for reference, distinguishing the case from previous judgments and affirming the Tribunal's decision, ultimately dismissing the petitioner's arguments. Case-Laws Income Tax Thu, 24 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18829