https://www.taxtmi.com/caselaws?id=8429 Penalty for concealment under the Indian Income-tax Act, 1922 requires the revenue to prove by clear evidence wilful concealment of material particulars of income; the burden and standard are not the same as in assessment proceedings. A mere addition in assessment does not by itself justify penalty. The Tribunal's approach, treating the evidentiary burden in penalty proceedings as identical to assessment, was incorrect, and the penalty under section 28(1)(c) was therefore not sustainable. en-us Tue, 30 Mar 1971 00:00:00 +0530 Wed, 15 Apr 2009 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8429 Penalty for concealment under the Indian Income-tax Act, 1922 requires the revenue to prove by clear evidence wilful concealment of material particulars of income; the burden and standard are not the same as in assessment proceedings. A mere addition in assessment does not by itself justify penalty. The Tribunal's approach, treating the evidentiary burden in penalty proceedings as identical to assessment, was incorrect, and the penalty under section 28(1)(c) was therefore not sustainable. Case-Laws Income Tax Tue, 30 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8429