https://www.taxtmi.com/caselaws?id=67659 The Tribunal concluded that no penalty under Section 271(1)(c) of the Income Tax Act was leviable as the burden of proof for concealment of income was not met by the Department. The Tribunal found the mistake in totalling to be a bona fide error and not intentional, thus canceling the penalty order imposed on the assessee. The appeal was allowed, and the penalty was revoked. en-us Wed, 05 May 1976 00:00:00 +0530 Sat, 12 Mar 2011 12:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67659 The Tribunal concluded that no penalty under Section 271(1)(c) of the Income Tax Act was leviable as the burden of proof for concealment of income was not met by the Department. The Tribunal found the mistake in totalling to be a bona fide error and not intentional, thus canceling the penalty order imposed on the assessee. The appeal was allowed, and the penalty was revoked. Case-Laws Income Tax Wed, 05 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67659