https://www.taxtmi.com/caselaws?id=8555 A fiscal penalty for concealment under the Income-tax Act is an administrative sanction for breach of statutory duty, not a conviction or punishment for an offence in a criminal court. Article 20(1) protects against criminal conviction and enhanced punishment for the same offence, but it does not extend to revenue penalty proceedings of this kind. Section 297(2)(g) read with section 271(1)(c) validly authorises initiation and imposition of penalty for earlier assessment years ending before 1 April 1962. The penalty notice was therefore valid, and the Article 20(1) objection failed. en-us Tue, 27 Apr 1971 00:00:00 +0530 Thu, 30 Apr 2009 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8555 A fiscal penalty for concealment under the Income-tax Act is an administrative sanction for breach of statutory duty, not a conviction or punishment for an offence in a criminal court. Article 20(1) protects against criminal conviction and enhanced punishment for the same offence, but it does not extend to revenue penalty proceedings of this kind. Section 297(2)(g) read with section 271(1)(c) validly authorises initiation and imposition of penalty for earlier assessment years ending before 1 April 1962. The penalty notice was therefore valid, and the Article 20(1) objection failed. Case-Laws Income Tax Tue, 27 Apr 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8555