2004 (8) TMI 765

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....n this case shall also govern disposal of other two cases being M.C.C. Nos. 252 and 254 of 1995 because all these applications relate to one assessee and secondly arise out of one impugned order passed by ITAT, on 9-9-1993. The only difference being that they arise out of different assessment years. 2. This is the question which the revenue has proposed for being answered by this court on a ref....

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....sition of penalty is made out against the assessee. It is on this basis, the Tribunal set aside the order of imposition of penalty by the Commissioner (Appeals). When a reference was sought by the revenue from the Tribunal for making a reference under section 256(1), the same was declined, holding that it does not involve any referable question of law. 4. We are also while concurring with the o....