1988 (8) TMI 24 - HC - Income Tax

Summary

High Court of Punjab and Haryana directed the Tribunal to refer questions of law arising from the order, including cancellation of penalty under section 271(1)(c) for assessment year 1968-69. The Tribunal's decision was questioned for being perverse and not based on facts of the case. (Case citation: 1988 (8) TMI 24 - Punjab and Haryana High Court)