https://www.taxtmi.com/caselaws?id=27574 The Punjab and Haryana HC note concerns cancellation of penalty under section 271(1)(c) of the Income-tax Act, 1961 and the existence of a referable question of law. The petition for reference was allowed, and the Tribunal was directed to refer the stated question of law to the High Court for opinion. No final adjudication on the merits of the penalty issue was recorded, so the document only records the procedural direction on reference rather than any substantive finding on concealment or penalty liability. en-us Tue, 07 Feb 1984 00:00:00 +0530 Sat, 13 Feb 2010 16:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27574 The Punjab and Haryana HC note concerns cancellation of penalty under section 271(1)(c) of the Income-tax Act, 1961 and the existence of a referable question of law. The petition for reference was allowed, and the Tribunal was directed to refer the stated question of law to the High Court for opinion. No final adjudication on the merits of the penalty issue was recorded, so the document only records the procedural direction on reference rather than any substantive finding on concealment or penalty liability. Case-Laws Income Tax Tue, 07 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27574