1987 (10) TMI 39

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...., the Commissioner of Incometax requires us to direct the Income-tax Appellate Tribunal to state the case on the following questions "1. Whether, on the facts and in the circumstances of the case, the Tribunal has misdirected itself in law in arriving at the finding that the penalty under section 271(1)(c) would not be justified with reference to the first addition of Rs. 45,112 ? 2. Whether....

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....Rs. 57,000 ?" The dispute relates to three additions amounting to Rs. 90,196, Rs. 31,484 and Rs. 13,600. So far as the first addition is concerned, it was made at the instance of the assessee because it voluntarily stated before the Income-tax Officer that due to a mistake in the calculation, the said amount could not be included in the return and the mistake was on the part of the then account....