1989 (3) TMI 36

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..... after referred to as "the Act"), the Income-tax Appellate Tribunal, Indore Bench, has referred 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 right in holding that the assessee was liable to penalty under section 271(1)(a) read with sub-section (2) of section 271 of the Incometax Act in spite of the fact .....

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..... ant Commissioner. Hence, the Revenue filed an appeal before the Tribunal. The Tribunal allowed that appeal and restored the order passed by the Income-tax Officer. Aggrieved by the order passed by the Tribunal, the assessee sought reference and it is at the instance of the assessee that the aforesaid question of law has been referred to this court for its opinion. At the time of hearing, learned .....

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