https://www.taxtmi.com/caselaws?id=26904 Presumption of concealment under the Explanation to section 271(1)(c) shifts the burden to the assessee to establish absence of fraud or gross or wilful neglect. Questions concerning whether the Tribunal could require positive evidence of concealment despite that presumption, whether the assessee had rebutted it, and whether penalty could be cancelled without a concealment finding were identified as questions of law. The Revenue's applications under section 256(2) were allowed, requiring the Tribunal to state the facts and refer those questions for determination. en-us Wed, 14 Nov 1984 00:00:00 +0530 Tue, 09 Feb 2010 12:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26904 Presumption of concealment under the Explanation to section 271(1)(c) shifts the burden to the assessee to establish absence of fraud or gross or wilful neglect. Questions concerning whether the Tribunal could require positive evidence of concealment despite that presumption, whether the assessee had rebutted it, and whether penalty could be cancelled without a concealment finding were identified as questions of law. The Revenue's applications under section 256(2) were allowed, requiring the Tribunal to state the facts and refer those questions for determination. Case-Laws Income Tax Wed, 14 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26904