1986 (1) TMI 67

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....plication under section 256(2) of the Income-tax Act, 1961, for a direction to the Tribunal to state the case and refer to this court for its decision certain questions of law said to arise out of the Tribunal's order dated July 25, 1980, confirming the levy of penalty under section 271(1)(c) of the Act upon the assessee for the assessment year 1969-70. The final assessment for that year was made ....

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....come and that the assessee did not even care to appear and discharge this burden. It is on these facts that the penalty was imposed obviously on the basis of the presumption which arose against the assessee and the assessee's failure to discharge the burden which was on him. In such a situation, no question of law really arises out of the Tribunal's order to enable giving of a direction under sect....