https://www.taxtmi.com/caselaws?id=26212 The High Court directed the Tribunal to refer questions of law to the court regarding the interpretation of penalty provisions under section 271(1)(c) of the Income-tax Act, 1961. The Court found that the Tribunal's decision raised issues concerning the imposition of penalties and the applicability of the Explanation to section 271(1)(c). The High Court allowed the petition and ordered the Tribunal to seek the court's opinion on the questions raised, without awarding costs. en-us Wed, 18 Dec 1985 00:00:00 +0530 Wed, 03 Feb 2010 14:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26212 The High Court directed the Tribunal to refer questions of law to the court regarding the interpretation of penalty provisions under section 271(1)(c) of the Income-tax Act, 1961. The Court found that the Tribunal's decision raised issues concerning the imposition of penalties and the applicability of the Explanation to section 271(1)(c). The High Court allowed the petition and ordered the Tribunal to seek the court's opinion on the questions raised, without awarding costs. Case-Laws Income Tax Wed, 18 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26212