https://www.taxtmi.com/caselaws?id=276271 The court upheld the imposition of the penalty under section 28(1)(c) of the Income-tax Act on a Hindu undivided family after a partial partition. Despite the family's claims of division and lack of proof of concealing income, the court ruled that the family's joint status persisted until a certificate of partition was issued. The court found that the family had concealed income by falsely attributing a deposit to an individual and emphasized that deliberate false explanations can lead to penalties. The judgment favored the Income-tax Officer, directing the case to the Income-tax Appellate Tribunal and awarding costs to the Commissioner of Income-tax. en-us Thu, 30 Apr 1964 00:00:00 +0530 Sat, 03 Nov 2018 18:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276271 The court upheld the imposition of the penalty under section 28(1)(c) of the Income-tax Act on a Hindu undivided family after a partial partition. Despite the family's claims of division and lack of proof of concealing income, the court ruled that the family's joint status persisted until a certificate of partition was issued. The court found that the family had concealed income by falsely attributing a deposit to an individual and emphasized that deliberate false explanations can lead to penalties. The judgment favored the Income-tax Officer, directing the case to the Income-tax Appellate Tribunal and awarding costs to the Commissioner of Income-tax. Case-Laws Income Tax Thu, 30 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276271