https://www.taxtmi.com/caselaws?id=29161 The Tribunal was required to state the case and refer the question of law under section 27(3) of the Wealth-tax Act on whether penalty under section 18(1)(a) was leviable under the unamended provision applicable before 1 April 1969. The objection based on the assessee's death was not raised before the appellate authority or the Tribunal as the basis of the impugned proceedings, and no reference was sought on that issue. On that basis, a referable question of law was made out, and the Tribunal had to make the reference to the High Court. en-us Fri, 28 Nov 1980 00:00:00 +0530 Thu, 11 Mar 2010 12:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29161 The Tribunal was required to state the case and refer the question of law under section 27(3) of the Wealth-tax Act on whether penalty under section 18(1)(a) was leviable under the unamended provision applicable before 1 April 1969. The objection based on the assessee's death was not raised before the appellate authority or the Tribunal as the basis of the impugned proceedings, and no reference was sought on that issue. On that basis, a referable question of law was made out, and the Tribunal had to make the reference to the High Court. Case-Laws Wealth-tax Fri, 28 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29161