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    <title>1994 (2) TMI 9 - GAUHATI High Court</title>
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    <description>Questions 3 and 4 were treated as questions of law fit for reference under section 256(2) because they concerned whether penalty was sustained merely on the assessment order without full consideration of the facts and legal position, and whether there was a clear finding on furnishing inaccurate particulars of income. The Court accepted these issues as arguable legal questions and directed the Tribunal to draw up a statement of the case and refer them to the High Court. The remaining proposed questions were not accepted for reference.</description>
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      <link>https://www.taxtmi.com/caselaws?id=18994</link>
      <description>Questions 3 and 4 were treated as questions of law fit for reference under section 256(2) because they concerned whether penalty was sustained merely on the assessment order without full consideration of the facts and legal position, and whether there was a clear finding on furnishing inaccurate particulars of income. The Court accepted these issues as arguable legal questions and directed the Tribunal to draw up a statement of the case and refer them to the High Court. The remaining proposed questions were not accepted for reference.</description>
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