https://www.taxtmi.com/caselaws?id=68469 The Tribunal held that the Department failed to prove the assessee's conscious concealment of income or furnishing inaccurate particulars under section 271(1)(c). The penalty of Rs. 1,80,000 was deemed unjustified, and the CIT(A)'s order confirming the penalty was cancelled. The burden of proof remained on the Department, which did not discharge it adequately, leading to the allowance of the assessee's appeal. en-us Fri, 29 Sep 2000 00:00:00 +0530 Wed, 30 Mar 2011 15:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68469 The Tribunal held that the Department failed to prove the assessee's conscious concealment of income or furnishing inaccurate particulars under section 271(1)(c). The penalty of Rs. 1,80,000 was deemed unjustified, and the CIT(A)'s order confirming the penalty was cancelled. The burden of proof remained on the Department, which did not discharge it adequately, leading to the allowance of the assessee's appeal. Case-Laws Income Tax Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68469