https://www.taxtmi.com/caselaws?id=49435 Section 28 could be invoked during appellate proceedings where the authority was satisfied that the assessee had concealed income or furnished inaccurate particulars; the notice issued over the disputed excise-duty item was therefore valid. Section 66(4) could not be used to compel a reference of questions the Tribunal had refused to state under section 66(2), because that power was limited to additions or alterations to an incomplete statement already referred. The refused questions were distinct from, and not implicit in, the referred question, so the attempt to enlarge the reference failed. en-us Mon, 29 Jan 1962 00:00:00 +0530 Wed, 27 Aug 2014 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49435 Section 28 could be invoked during appellate proceedings where the authority was satisfied that the assessee had concealed income or furnished inaccurate particulars; the notice issued over the disputed excise-duty item was therefore valid. Section 66(4) could not be used to compel a reference of questions the Tribunal had refused to state under section 66(2), because that power was limited to additions or alterations to an incomplete statement already referred. The refused questions were distinct from, and not implicit in, the referred question, so the attempt to enlarge the reference failed. Case-Laws Income Tax Mon, 29 Jan 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49435