1976 (12) TMI 76

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....stained by the Appellate Assistant Commissioner. 2. The assessee is a photographer and runs a studio by name Shivraj Studio, Jabalpur. It appears from the assessment and penalty orders of the authorities below that the family of the assessee consisting of his father, brother and mother owned an old house. Between 1st April, 1967 to 29th Oct., 1970 some additions and alterations were made in the....

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....ee which the he could utilise for the building could not exceed Rs. 3,000. He therefore, treated the expenditure of Rs. 7,000 incurred in the construction of the building in this assessment year as income from undisclosed sources. This order was confirmed by the Appellate Assistant Commissioner as well as by the Appellate Tribunal. 4. In penalty proceedings, the assessee submitted that on ident....

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....a small scale. They had their own house to live in and they could possibly pool their resources not only out of the savings of the past years but out of the earnings during the accounting year itself for meeting the expenses of construction. It is true that the assessee could not lead clinching evidence to prove the sources as a result whereof a sum of Rs. 7,000 was added to his income. But this f....

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....rence about concealment of income could be drawn on that basis alone. The nature of the explanation in the assessment proceedings and in the penalty proceedings is not the same. In the former, the assessee has to fully discharge the burden of proving the sources of his income whereas in the latter, he has only to furnish a plausible explanation. 7. The learned Appellate Asst. Commissioner obser....