https://www.taxtmi.com/caselaws?id=36437 The court held that the penalty under section 271(1)(c) of the Income-tax Act was not applicable to the assessee for not including his wife's income in his returns as her income was not considered "his income." The revenue failed to prove that the wife's income had to be included in the assessee's income under section 64 of the Act. The burden of proof did not shift to the assessee under the Explanation to section 271(1) as the court found no fraud or wilful neglect in the assessee's actions. The Tribunal's decision to set aside the penalty was upheld, and the assessee was awarded costs. en-us Wed, 07 Nov 1979 00:00:00 +0530 Mon, 22 Mar 2010 13:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36437 The court held that the penalty under section 271(1)(c) of the Income-tax Act was not applicable to the assessee for not including his wife's income in his returns as her income was not considered "his income." The revenue failed to prove that the wife's income had to be included in the assessee's income under section 64 of the Act. The burden of proof did not shift to the assessee under the Explanation to section 271(1) as the court found no fraud or wilful neglect in the assessee's actions. The Tribunal's decision to set aside the penalty was upheld, and the assessee was awarded costs. Case-Laws Income Tax Wed, 07 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36437