1978 (7) TMI 127

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....nder s. 271(1)(c) of the Act. 2. The assessee had originally filed a return showing total income of Rs. 6,346 and that assessment was completed under s. 143(1) of the Act. Subsequently on the basis of certain information the ITO came to know that the assessee's income from share of the firm M/s. Niranjan Agarwal Karba as also his income from another truck numbering ORJ 3361 were not included in....

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....mputed on the basis of income sought to be evaded but not on the basis of income concealed by the assessee which was in fact done by the ITO. Reliance was placed on the decisions of the Orissa High Court in the cases of K.C. Behera and Others(1), and Dhadi Sahu(2), in support of the submissions made on behalf of the assessee. The AAC after going through the facts of the case and considering the cu....

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....He pointed out that the assessee explained before the ITO that the original return was filed by his lawyer on the basis of his source of income as in the immediately preceding year although the said lawyer was duly informed about the new sources of income earned by the assessee during the year under appeal. He, therefore, submitted that only minimum penalty should have been imposed in this case. T....

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....consideration to the facts of the case. There was no dispute about the fact of concealment of assessee regarding his sources of income from share of a firm and that from a new truck while filing original return of income by him. There was also no evidence to show that the assessee's lawyer was instructed to include these two incomes in the original return and, that the said lawyer intentionally ex....