102 ITR 7987 (Mad) II. Krishnan Lal Shiv Chand Rai v. CIT

219 ITR 267High Court1996#5464 most cited

What is 102 ITR 7987 (Mad) II. Krishnan Lal Shiv Chand Rai v. CIT authority for?

In penalty proceedings under section 271(1)(c), the initial burden is on the Revenue to prove that the assessee concealed income or furnished inaccurate particulars. The burden shifts to the assessee only if they fail to offer a satisfactory explanation for undisclosed income.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2008 to 2025.

Also referred to as

Krishnan Lal Shiv Chand Rai v. CIT · 271(1)(c) · penalty · concealment of income · inaccurate particulars · onus of proof · Revenue burden · assessee explanation

Sections most often in play

Section 270ASection 132Section 250Section 271(1)(c)Section 270A(9)(e)

Issues it is cited on

penalty under section 270apenalty under section 271(1)(c)section 270section 270afurnishing inaccurate particularslevy of penaltysection 271(1)concealment of incomesection 271section 27section 271(1)(c)undisclosed income

Judgments citing 102 ITR 7987 (Mad) II. Krishnan Lal Shiv Chand Rai v. CIT

Commissioner of Income Tax vs. Harkaran Das Ved Pal

The appeal is dismissed

ITA - 1005 / 2007HC Delhi12 Nov 2008
For Appellant: Ms Prem Lata BansalFor Respondent: Mr Ajay Vohra with Ms Kavita Jha
Section 132Section 143Section 158Section 260

…nclusive for the purposes of imposition of penalty is concerned, the learned counsel for the assessee placed reliance on, inter alia, CIT v. Anwar Ali: 76 ITR 696 (SC); CIT v. Khoday Eswarsa and Sons: 83 ITR 369, 376 (SC) and CIT v. J.K. Synthetics Ltd.: 219 ITR 267 (Del). The relevant observations in the said decisions are as under:- ―CIT v. Anwar Ali: 76 ITR 696 (SC) ―It must be remembered that the proceedings under section 28 are of a penal nature and the burden is on the department to prove that a particular amount is a revenue receipt. It would be perfectly legitimate to say that the mere fac…