https://www.taxtmi.com/caselaws?id=26341 Where a penalty question under section 271(1)(c) is consequential to the same assessment controversy already referred to the High Court, the Tribunal should also refer the penalty issue. The text treats the penalty proceedings as inseparable from the underlying dispute about inclusion of interest credited to minor sons' accounts under section 64(1)(iii). On that footing, the reference application under section 256(2) was granted and the Tribunal was directed to state the case and refer the penalty question as well. en-us Wed, 30 Jul 1986 00:00:00 +0530 Thu, 04 Feb 2010 13:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26341 Where a penalty question under section 271(1)(c) is consequential to the same assessment controversy already referred to the High Court, the Tribunal should also refer the penalty issue. The text treats the penalty proceedings as inseparable from the underlying dispute about inclusion of interest credited to minor sons' accounts under section 64(1)(iii). On that footing, the reference application under section 256(2) was granted and the Tribunal was directed to state the case and refer the penalty question as well. Case-Laws Income Tax Wed, 30 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26341