1986 (1) TMI 82

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....I J.-The order in this case will also govern the disposal of Miscellaneous Civil Case No. 295 of 1984 (CIT v. Shri Radheshyam Garg, Indore) and Miscellaneous Civil Case No. 296 of 1984 (CIT v. Shri Radheshyam Garg, Indore). These are applications under section 256(2) of the Income-tax Act, 1961 (hereinafter referred to as " the Act "). The material facts giving rise to these applications, brief....

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....g the Tribunal to refer the following question of law to this court for its opinion : " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the penalty levied by the Income-tax Officer under section 271(1)(c) at Rs. 7,500, Rs. 9,000 and Rs. 9,000 for the assessment years 1971-72, 1972-73 and 1974-75, respectively ?" The Tribunal held that no que....