Penalty 271(1)(C)-urgent

mustafa (student) (134 Points)

28 January 2010

penalty u/s 271(1)C leviable where order of tribunal partly in favour of the assessee

please support with case laws

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Amir (Learner) (4016 Points)
Replied 28 January 2010

Dear Mustafa,

Penalty u/s 271(1)(c) is for concealment of Income,

Lets suppose -

Tribunal has delivered judgements on 2 Grounds -

1) in favour of assessee &

2) In Favour of Department

Now AO can definately impose Penalty in respect of second ground if concealment was there.

mustafa (student) (134 Points)
Replied 28 January 2010

can you support with case laws

Amir (Learner) (4016 Points)
Replied 28 January 2010

Dear Mustafa,

I culdn't find any case law with similar facts.

Unless Law has shifted the Burden of proof, It is always on the person who apposes/challenge the thing..

Therefore in this case Assessee has to prove that Penalty cannot be imposed & not vice a versa.

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