https://www.taxtmi.com/caselaws?id=66780 The appeal regarding the addition of Rs. 14,000 as income from other sources was dismissed as the tribunal found the assessee failed to convincingly prove the source of the investment. However, the penalty under Section 271(1)(c) of the Income Tax Act was canceled as the tribunal concluded there was no conclusive evidence of deliberate concealment or filing of inaccurate particulars by the assessee. en-us Mon, 29 Jul 1991 00:00:00 +0530 Mon, 07 Mar 2011 12:17:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66780 The appeal regarding the addition of Rs. 14,000 as income from other sources was dismissed as the tribunal found the assessee failed to convincingly prove the source of the investment. However, the penalty under Section 271(1)(c) of the Income Tax Act was canceled as the tribunal concluded there was no conclusive evidence of deliberate concealment or filing of inaccurate particulars by the assessee. Case-Laws Income Tax Mon, 29 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66780