https://www.taxtmi.com/caselaws?id=39434 The High Court held that the mere difference in the assessed income does not prove fraudulent suppression, emphasizing that the onus is on the assessee to prove lack of deliberate concealment. The court noted potential injustice to the assessee due to incorrect legal principles applied by the Tribunal and remanded the case for rehearing with proper legal standards. The judgment was made without costs, with agreement from the second judge on the panel. en-us Tue, 13 Aug 1974 00:00:00 +0530 Fri, 16 Apr 2010 13:34:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39434 The High Court held that the mere difference in the assessed income does not prove fraudulent suppression, emphasizing that the onus is on the assessee to prove lack of deliberate concealment. The court noted potential injustice to the assessee due to incorrect legal principles applied by the Tribunal and remanded the case for rehearing with proper legal standards. The judgment was made without costs, with agreement from the second judge on the panel. Case-Laws Income Tax Tue, 13 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39434