https://www.taxtmi.com/caselaws?id=22789 A Tribunal's finding that an incorrect wealth-tax return resulted from a bona fide mistake by counsel was treated as a pure question of fact. Because the rejection of penalty under section 18(1)(c) depended on that factual conclusion and no distinct legal issue emerged, no referable question of law arose under section 27. The Tribunal was therefore justified in refusing to state the case to the High Court. en-us Fri, 08 Mar 1991 00:00:00 +0530 Mon, 14 Dec 2009 10:56:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22789 A Tribunal's finding that an incorrect wealth-tax return resulted from a bona fide mistake by counsel was treated as a pure question of fact. Because the rejection of penalty under section 18(1)(c) depended on that factual conclusion and no distinct legal issue emerged, no referable question of law arose under section 27. The Tribunal was therefore justified in refusing to state the case to the High Court. Case-Laws Wealth-tax Fri, 08 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22789