https://www.taxtmi.com/caselaws?id=286714 The Tribunal canceled the penalties imposed under section 271(1)(c) of the Income-tax Act, as the revised returns were filed voluntarily before any detection of concealment by the Department. The Tribunal emphasized the burden on the Department to prove concealment with positive evidence, which was lacking in these cases. The appeals were allowed, and the penalties were deemed unjustified. en-us Thu, 27 Aug 2009 00:00:00 +0530 Thu, 12 Mar 2020 12:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286714 The Tribunal canceled the penalties imposed under section 271(1)(c) of the Income-tax Act, as the revised returns were filed voluntarily before any detection of concealment by the Department. The Tribunal emphasized the burden on the Department to prove concealment with positive evidence, which was lacking in these cases. The appeals were allowed, and the penalties were deemed unjustified. Case-Laws Income Tax Thu, 27 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286714