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<h1>Delhi HC: No Penalty under Section 271(1)(c) without Proof of Concealment</h1> The Delhi HC held that a penalty under section 271(1)(c) was not justified as the Revenue did not establish concealment by an assessee who agreed to an ... Penalty, Concealment Of Income, Burden Of Proof, Law Applicable The Delhi High Court ruled that a penalty under section 271(1)(c) could not be imposed on an assessee who agreed to be assessed on an income of Rs. 20,900. The court found that the Revenue failed to prove concealment, thus favoring the assessee. The judgment was delivered by Judges Arijit Pasayat and D. K. Jain.