https://www.taxtmi.com/caselaws?id=26752 The Tribunal's ability to answer the reference on the existing statement of case, and the relevance of the date on which penalty proceedings were referred to the Inspecting Assistant Commissioner for jurisdiction under section 271(1)(c) of the Income-tax Act, 1961, required clarification on the record. The High Court directed the Tribunal to furnish a supplementary statement of case specifying the date of reference of the penalty matter to the Inspecting Assistant Commissioner, and ordered the reference to be listed again for further hearing after receipt of that statement. en-us Tue, 01 Feb 1983 00:00:00 +0530 Mon, 08 Feb 2010 12:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26752 The Tribunal's ability to answer the reference on the existing statement of case, and the relevance of the date on which penalty proceedings were referred to the Inspecting Assistant Commissioner for jurisdiction under section 271(1)(c) of the Income-tax Act, 1961, required clarification on the record. The High Court directed the Tribunal to furnish a supplementary statement of case specifying the date of reference of the penalty matter to the Inspecting Assistant Commissioner, and ordered the reference to be listed again for further hearing after receipt of that statement. Case-Laws Income Tax Tue, 01 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26752