https://www.taxtmi.com/caselaws?id=22241 The court directed the Tribunal to re-examine the material on record and the assessee's explanations to determine if the initial burden of rebutting the presumption of concealment had been discharged. The Tribunal was instructed to reassess the applicability of the Explanation to Section 271(1)(c) and the main clause (c) of Section 271(1) based on a thorough evaluation of the evidence and explanations provided by the assessee. en-us Mon, 15 Apr 1991 00:00:00 +0530 Tue, 08 Dec 2009 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22241 The court directed the Tribunal to re-examine the material on record and the assessee's explanations to determine if the initial burden of rebutting the presumption of concealment had been discharged. The Tribunal was instructed to reassess the applicability of the Explanation to Section 271(1)(c) and the main clause (c) of Section 271(1) based on a thorough evaluation of the evidence and explanations provided by the assessee. Case-Laws Income Tax Mon, 15 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22241