https://www.taxtmi.com/caselaws?id=40262 No referable question of law arose from the Tribunal's factual finding that the assessee had concealed income in relation to the sale consideration of land. The High Court was correct in treating the proposed issues as questions of fact and in refusing to call for a reference. On that basis, the concealment finding supporting penalty under section 271(1)(c) of the Income-tax Act, 1961, was left undisturbed. en-us Thu, 03 Aug 2000 00:00:00 +0530 Mon, 26 Apr 2010 15:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40262 No referable question of law arose from the Tribunal's factual finding that the assessee had concealed income in relation to the sale consideration of land. The High Court was correct in treating the proposed issues as questions of fact and in refusing to call for a reference. On that basis, the concealment finding supporting penalty under section 271(1)(c) of the Income-tax Act, 1961, was left undisturbed. Case-Laws Income Tax Thu, 03 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40262