https://www.taxtmi.com/caselaws?id=22152 The High Court held that a question of law arises from the Income-tax Appellate Tribunal's order regarding the concealment of income by the respondent. The court emphasized that concealment of income involves a mixed question of law and fact, citing statutory provisions and precedents. It directed the Tribunal to refer a specific question to the High Court for further clarification on the penalty leviable under section 271(1)(c). The judgment thoroughly analyzed the legal complexities surrounding the assessment of concealment of income, affirming the legal nature of the issue. en-us Fri, 12 Apr 1991 00:00:00 +0530 Mon, 07 Dec 2009 15:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22152 The High Court held that a question of law arises from the Income-tax Appellate Tribunal's order regarding the concealment of income by the respondent. The court emphasized that concealment of income involves a mixed question of law and fact, citing statutory provisions and precedents. It directed the Tribunal to refer a specific question to the High Court for further clarification on the penalty leviable under section 271(1)(c). The judgment thoroughly analyzed the legal complexities surrounding the assessment of concealment of income, affirming the legal nature of the issue. Case-Laws Income Tax Fri, 12 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22152