https://www.taxtmi.com/caselaws?id=27958 Penalty under section 271(1)(c) and the effect of revised returns filed before notice under section 148 were treated as issues turning on appreciation of evidence and timing, not on any referable question of law. The proposed questions about the justification for penalty and the character of the alleged concealment were therefore held to be factual in nature, so the Tribunal was right in refusing a reference under section 256(2). The assessee's application for reference was rejected on those questions. en-us Thu, 07 Jul 1983 00:00:00 +0530 Wed, 17 Feb 2010 11:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27958 Penalty under section 271(1)(c) and the effect of revised returns filed before notice under section 148 were treated as issues turning on appreciation of evidence and timing, not on any referable question of law. The proposed questions about the justification for penalty and the character of the alleged concealment were therefore held to be factual in nature, so the Tribunal was right in refusing a reference under section 256(2). The assessee's application for reference was rejected on those questions. Case-Laws Income Tax Thu, 07 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27958