DASHRATH PRASAD DUBE Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY this reference under Section 256(1) of the Income-tax Act, 1961 (hereinafter 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 :

(2.) WE, therefore, direct the Tribunal to send a supplementary statement of the case stating therein the date on which the matter regarding imposition of penalty was referred by the Income-tax Officer to the Inspecting Assistant Commissioner in the instant case. After receipt of such statement, the reference shall be fixed for further hearing.