Durga Timber Works v. CIT
79 ITR 63High Court1971#7507 most cited
What is Durga Timber Works v. CIT authority for?
Imposing a penalty for concealed income under Section 271(1)(c) does not require the Revenue to prove independent evidence of concealment if the assessee has surrendered the income. Placing the burden on the Revenue to prove conscious non-disclosure after a surrender would make penalty provisions unworkable.
15
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2008 to 2019.
Also referred to as
Durga Timber Works v. CIT · Section 271(1)(c) · concealed income · penalty imposition · burden of proof · conscious non-disclosure · surrendered income · assessment
