https://www.taxtmi.com/caselaws?id=61028 The Third Member held that Explanation 5 to Section 271(1)(c) was not applicable as the search was not conducted under a warrant issued in the assessee's name. The penalty levied under Section 271(1)(c) was deemed unjustified as the surrender was made under adverse personal circumstances to avoid litigation, not as an admission of concealment. The burden of proof in penalty proceedings lies on the department to establish concealment, which was not proven in this case. The matter was referred back to the Division Bench for further action based on the majority opinion. en-us Fri, 29 May 1998 00:00:00 +0530 Mon, 10 Jan 2011 14:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61028 The Third Member held that Explanation 5 to Section 271(1)(c) was not applicable as the search was not conducted under a warrant issued in the assessee's name. The penalty levied under Section 271(1)(c) was deemed unjustified as the surrender was made under adverse personal circumstances to avoid litigation, not as an admission of concealment. The burden of proof in penalty proceedings lies on the department to establish concealment, which was not proven in this case. The matter was referred back to the Division Bench for further action based on the majority opinion. Case-Laws Income Tax Fri, 29 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61028