1991 (12) TMI 11

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....56(2) of the Income-tax Act, 1961, the assessee seeks a direction to the Tribunal to refer the following two questions of law for the opinion of this court : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming penalty under section 271(1)(a) for a period of one month ? (2) Whether, on the facts and in the circumstances of the case, the Tribun....