https://www.taxtmi.com/caselaws?id=29375 Jurisdiction to impose penalty depended on the date on which the Wealth-tax Officer referred the matter to the Inspecting Assistant Commissioner, because that factual date was material to determining competence. The court held that the reference could not be decided on the existing record without that date, and it required a supplementary statement of the case setting out the reference date. The reference was then directed to be taken up again after receipt of the supplementary statement. en-us Fri, 11 Jul 1980 00:00:00 +0530 Fri, 12 Mar 2010 14:58:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29375 Jurisdiction to impose penalty depended on the date on which the Wealth-tax Officer referred the matter to the Inspecting Assistant Commissioner, because that factual date was material to determining competence. The court held that the reference could not be decided on the existing record without that date, and it required a supplementary statement of the case setting out the reference date. The reference was then directed to be taken up again after receipt of the supplementary statement. Case-Laws Wealth-tax Fri, 11 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29375