TMI Blog1991 (12) TMI 11X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee seeks a direction to the Tribunal to refer the following two questions of law for the opinion of this court : "(1) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming penalty under section 271(1)(a) for a period of one month ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the penalty in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|