https://www.taxtmi.com/caselaws?id=25692 A question of law arose from the Tribunal's refusal to make a reference under section 256(2) of the Income-tax Act on the assessee's exposure to penalty for concealment under section 271(1)(c). The High Court found that, on the facts and circumstances, whether failure to substantiate deductions amounts to concealment of particulars of income was a referable legal issue. It therefore required the Tribunal to state the case and refer the question to the Court. en-us Wed, 08 Oct 1986 00:00:00 +0530 Sat, 30 Jan 2010 12:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25692 A question of law arose from the Tribunal's refusal to make a reference under section 256(2) of the Income-tax Act on the assessee's exposure to penalty for concealment under section 271(1)(c). The High Court found that, on the facts and circumstances, whether failure to substantiate deductions amounts to concealment of particulars of income was a referable legal issue. It therefore required the Tribunal to state the case and refer the question to the Court. Case-Laws Income Tax Wed, 08 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25692