https://www.taxtmi.com/caselaws?id=26217 The question whether penalty under section 271(1)(c) of the Income-tax Act was exigible was treated as at least a mixed question of law and fact, and possibly a pure question of law, making it a referable question under section 256(2). The remaining proposed questions were held to be inseparable from that main issue and had no independent existence. The Tribunal was therefore directed to refer the framed question to the High Court together with the statement of the case. en-us Thu, 31 Oct 1985 00:00:00 +0530 Wed, 03 Feb 2010 14:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26217 The question whether penalty under section 271(1)(c) of the Income-tax Act was exigible was treated as at least a mixed question of law and fact, and possibly a pure question of law, making it a referable question under section 256(2). The remaining proposed questions were held to be inseparable from that main issue and had no independent existence. The Tribunal was therefore directed to refer the framed question to the High Court together with the statement of the case. Case-Laws Income Tax Thu, 31 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26217