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<h1>High Court Upholds Penalty for Late Filing, Shifts Burden of Proof to Assessee</h1> The High Court upheld a penalty on an assessee for late filing under the Wealth-tax Act, placing the burden of proof on the assessee to show 'reasonable ... Burden Of Proof, Penalty, Wealth Tax The High Court of Punjab and Haryana upheld a penalty imposed on an assessee for delay in filing a return under the Wealth-tax Act, 1957. The court ruled that the burden of proof to show 'reasonable cause' for the delay lies on the assessee, not the Revenue. The decision was based on a similar provision in the Income-tax Act, 1961. The court agreed with the view that the onus is on the assessee to demonstrate 'reasonable cause' for late filing, not on the Revenue to disprove it.
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