https://www.taxtmi.com/caselaws?id=26248 A certificate for appeal to the Supreme Court was found warranted because the question whether an assessee's choice between two possible views could amount to deliberate concealment attracting penalty raised a substantial question of law of general importance. The Court noted that earlier decisions had favoured the assessee, while the impugned judgment had adopted a Revenue-favourable view, making the matter fit for appeal under section 261. The application succeeded and the certificate for appeal was directed to be issued. en-us Tue, 09 Jul 1985 00:00:00 +0530 Wed, 03 Feb 2010 16:45:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26248 A certificate for appeal to the Supreme Court was found warranted because the question whether an assessee's choice between two possible views could amount to deliberate concealment attracting penalty raised a substantial question of law of general importance. The Court noted that earlier decisions had favoured the assessee, while the impugned judgment had adopted a Revenue-favourable view, making the matter fit for appeal under section 261. The application succeeded and the certificate for appeal was directed to be issued. Case-Laws Income Tax Tue, 09 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26248