https://www.taxtmi.com/caselaws?id=24821 The High Court of Madhya Pradesh addressed an application by the Revenue under section 256(2) of the Income-tax Act, 1961, seeking a direction to the Income-tax Appellate Tribunal (ITAT) to state the case and refer the question of law arising in the case. The Court found a question of law regarding the final decision on penalty imposition for the 1970-71 assessment year due to conflicting orders by two Members of the Tribunal. It directed the Tribunal to refer the question of law for decision, focusing on whether the Tribunal had made an operative order in accordance with the law concerning the imposition of penalties for the said assessment year. en-us Wed, 24 Jul 1985 00:00:00 +0530 Fri, 22 Jan 2010 16:01:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24821 The High Court of Madhya Pradesh addressed an application by the Revenue under section 256(2) of the Income-tax Act, 1961, seeking a direction to the Income-tax Appellate Tribunal (ITAT) to state the case and refer the question of law arising in the case. The Court found a question of law regarding the final decision on penalty imposition for the 1970-71 assessment year due to conflicting orders by two Members of the Tribunal. It directed the Tribunal to refer the question of law for decision, focusing on whether the Tribunal had made an operative order in accordance with the law concerning the imposition of penalties for the said assessment year. Case-Laws Income Tax Wed, 24 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24821