https://www.taxtmi.com/caselaws?id=18968 A reference under section 256(2) of the Income-tax Act was held unavailable where the Tribunal's decision to reject penalty under section 271(1)(c) rested on a pure finding of fact. The proposed questions merely challenged the Tribunal's appreciation of the material on record and did not disclose any referable question of law. On that basis, the court treated the application as not maintainable and refused to direct a reference. en-us Thu, 03 Feb 1994 00:00:00 +0530 Tue, 03 Nov 2009 11:20:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18968 A reference under section 256(2) of the Income-tax Act was held unavailable where the Tribunal's decision to reject penalty under section 271(1)(c) rested on a pure finding of fact. The proposed questions merely challenged the Tribunal's appreciation of the material on record and did not disclose any referable question of law. On that basis, the court treated the application as not maintainable and refused to direct a reference. Case-Laws Income Tax Thu, 03 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18968