https://www.taxtmi.com/caselaws?id=36101 Under the Explanation to section 271(1)(c) of the Income-tax Act, the burden shifts to the assessee to show absence of fraud or gross or wilful neglect, and the department is not required to prove concealment by independent evidence. The Tribunal had wrongly treated the revenue as bearing that burden, so its cancellation of penalty could not stand. On the facts, the assessee had not discharged the statutory burden, and the penalty order was upheld. en-us Mon, 25 Sep 1978 00:00:00 +0530 Fri, 19 Mar 2010 13:02:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36101 Under the Explanation to section 271(1)(c) of the Income-tax Act, the burden shifts to the assessee to show absence of fraud or gross or wilful neglect, and the department is not required to prove concealment by independent evidence. The Tribunal had wrongly treated the revenue as bearing that burden, so its cancellation of penalty could not stand. On the facts, the assessee had not discharged the statutory burden, and the penalty order was upheld. Case-Laws Income Tax Mon, 25 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36101