https://www.taxtmi.com/caselaws?id=26488 The court held that the onus of proof under section 271(1)(c) of the Income-tax Act was not discharged by the assessee, contrary to the Appellate Tribunal's decision. It was determined that the Tribunal erred in placing the onus on the Department and that penalty was indeed exigible. Both issues were decided in favor of the Department, with no order as to costs. en-us Thu, 29 Aug 1985 00:00:00 +0530 Fri, 05 Feb 2010 13:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26488 The court held that the onus of proof under section 271(1)(c) of the Income-tax Act was not discharged by the assessee, contrary to the Appellate Tribunal's decision. It was determined that the Tribunal erred in placing the onus on the Department and that penalty was indeed exigible. Both issues were decided in favor of the Department, with no order as to costs. Case-Laws Income Tax Thu, 29 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26488