Supreme Court · 2013 INSC 735 · Decided 30 October 2013
Mak Data P. LTD. v. Commissioner of Income Tax-Ii
- Court
- Supreme Court of India
- Citation
- 2013 INSC 735 · [2013] 10 S.C.R. 570
- Case number
- CIVIL APPEAL No. 9772/2013
- Decided
- 30 October 2013
- Bench
- K.S. RADHAKRISHNAN, A.K. SIKRI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 271, 143(2), 142(1), 271(1)(c)
Headnote
Income Tax Act, 1961 - s.271 rlw s.274 - Explanation 1 to s.271(1)(c) - Scope of - Concealment of income - Penal C proceedings against appellant - Challenge to - Held: Explanation to s.271(1) raises a presumption of concealment, when a difference is noticed by the AO, between reported and assessed on the assessee to show otherwise, by cogent and reliable evidence - When the initial D onus placed by the Explanation, is discharged by him, the onus shifts on the Revenue to show that the amount in question constituted the income and not otherwise - The law does not provide that when an
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