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<h1>Burden of Proof on Tax Department in Income Concealment Case: Commissioner's Conclusions Flawed</h1> <h3>Jambudas Versus Commissioner of Income-tax</h3> The High Court held that the burden of proof lies with the Income-tax Department to establish income concealment by the applicant. The Commissioner's ... - The judgment discusses the burden of proof in determining income concealment by the applicant. The Income-tax Department must presume good faith of the assessee. The Commissioner's conclusions may be flawed due to misapplication of law. The case involves legal questions warranting a reference to the High Court. Pleader's fee of Rs. 50 awarded, and non-applicant to pay applicant's costs.