https://www.taxtmi.com/caselaws?id=285834 Penalty for concealment under section 28(1)(c) of the Indian Income-tax Act, 1922 requires proof that the person penalised himself consciously concealed particulars of his income. On the stated facts, the taxing authorities attributed the suppression mainly to the assessee's deceased father, and there was no finding that the assessee was personally in charge of the estate or had himself concealed income. In the absence of such a finding, the statutory condition for penalty was not met, and the penalty could not be sustained against the assessee. en-us Mon, 18 Apr 1955 00:00:00 +0530 Wed, 29 Jan 2020 12:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285834 Penalty for concealment under section 28(1)(c) of the Indian Income-tax Act, 1922 requires proof that the person penalised himself consciously concealed particulars of his income. On the stated facts, the taxing authorities attributed the suppression mainly to the assessee's deceased father, and there was no finding that the assessee was personally in charge of the estate or had himself concealed income. In the absence of such a finding, the statutory condition for penalty was not met, and the penalty could not be sustained against the assessee. Case-Laws Income Tax Mon, 18 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285834