https://www.taxtmi.com/caselaws?id=24892 The High Court of Andhra Pradesh upheld the penalty imposed on the assessee for concealing income through the sale of prize-winning raffle tickets. The Court found that the evidence presented during the penalty proceedings, including witness statements and assessment findings, constituted legal evidence supporting the penalty. It emphasized that findings from assessment proceedings are relevant in penalty cases and that false explanations by the assessee are significant. The Court ruled that strict rules of evidence do not apply to penalty proceedings, and statements by enforcement officers are admissible. Consequently, the Court dismissed the application, affirming the penalty on the assessee. en-us Tue, 17 Feb 1987 00:00:00 +0530 Sat, 23 Jan 2010 10:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24892 The High Court of Andhra Pradesh upheld the penalty imposed on the assessee for concealing income through the sale of prize-winning raffle tickets. The Court found that the evidence presented during the penalty proceedings, including witness statements and assessment findings, constituted legal evidence supporting the penalty. It emphasized that findings from assessment proceedings are relevant in penalty cases and that false explanations by the assessee are significant. The Court ruled that strict rules of evidence do not apply to penalty proceedings, and statements by enforcement officers are admissible. Consequently, the Court dismissed the application, affirming the penalty on the assessee. Case-Laws Income Tax Tue, 17 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24892