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section 256 of the Income-tax Act, 1961 - Reference - Question of fact - Whether questions as to whether there was bona fide mistake by assessee in disclosing his income and whether there was conscious concealment of income are questions of fact - Held, yes Facts While framing the assessment, the ITO added certain amount which was not disclosed by the assessee. Further, being not satisfied by the explanation, the ITO imposed penalty under section 271(1)(c) on the ground that the assessee had deliberately concealed the particular income. The Tribunal held that the mistake had been made by the assessee inadvertently and that there was no conscious concealment of income. On application by the revenue under section 256(2): Held The question as to whether there was a bona fide mistake made by the assessee in disclosing his income and whether there was or was not conscious concealment of income, are questions of fact, and the revenue was unable to point out any question of law arising out of the order passed by the Tribunal. Therefore, no referable question arose out of the Tribunal's order. R.C. Mukati for the Applicant. JUDGMENT 1. Heard Shri R.C. Mukati, the learned counsel for the applicant, on the question of admission. 2. This is an application under section 256(2) of the Income-tax Act, 1961 ('the Act'). 3. The material facts giving rise to this application, briefly, are as follows: "While framing the assessment for the assessment year in question the ITO added certain amount, which according to the ITO had not been disclosed by the assessee. The ITO also initiated penalty pro- ceedings under section 271(1)(c) of the Income-tax Act, 1961. In those proceedings, the assessee contended that a mistake…

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