https://www.taxtmi.com/caselaws?id=25864 The Tribunal's findings that the assessee's wrong disclosure was inadvertent and that there was no conscious concealment of income were treated as findings of fact. The proposed reference concerned only appreciation of those facts and the consequent penalty under section 271(1)(c), so no question of law arose from the Tribunal's order. The application under section 256(2) of the Income-tax Act, 1961 was therefore rejected and the request for reference failed. en-us Tue, 15 Jul 1986 00:00:00 +0530 Mon, 01 Feb 2010 13:32:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25864 The Tribunal's findings that the assessee's wrong disclosure was inadvertent and that there was no conscious concealment of income were treated as findings of fact. The proposed reference concerned only appreciation of those facts and the consequent penalty under section 271(1)(c), so no question of law arose from the Tribunal's order. The application under section 256(2) of the Income-tax Act, 1961 was therefore rejected and the request for reference failed. Case-Laws Income Tax Tue, 15 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25864