https://www.taxtmi.com/caselaws?id=27885 The High Court of Punjab and Haryana ruled in favor of the assessee in an income tax matter, finding that the burden of proof under section 271(1)(c) of the Income-tax Act was met based on the evidence presented. The court clarified the concept of "evidence" in income tax proceedings and concluded that the assessee had provided sufficient evidence to discharge the burden. The Tribunal's cancellation of the penalty was upheld, with Judges M. M. Punchhi and R. N. Mittal concurring on the decision. en-us Fri, 06 Jan 1984 00:00:00 +0530 Tue, 16 Feb 2010 16:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27885 The High Court of Punjab and Haryana ruled in favor of the assessee in an income tax matter, finding that the burden of proof under section 271(1)(c) of the Income-tax Act was met based on the evidence presented. The court clarified the concept of "evidence" in income tax proceedings and concluded that the assessee had provided sufficient evidence to discharge the burden. The Tribunal's cancellation of the penalty was upheld, with Judges M. M. Punchhi and R. N. Mittal concurring on the decision. Case-Laws Income Tax Fri, 06 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27885