Citation : 1989 Latest Caselaw 222 Del
Judgement Date : 31 March, 1989
JUDGMENT
B.N. Kirpal, J.
1. Heard.
2. In our opinion, the following two questions of law arise in this case and the same should be referred :
"1. Whether, on the facts and circumstances of the case, the Tribunal was right in law in upholding the levy of penalty under section 18(1)(a) to the tune of Rs. 18,100 ?
2. Whether the Tribunal is right in coming to the conclusion that the return of wealth was filed by the assessed on January 31, 1973 ?"
3. The Tribunal should state the case and refer the aforesaid questions of law to this court.
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