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1970 (4) TMI 1 - SC - Income Tax


  1. 2007 (5) TMI 198 - SC
  2. 1993 (9) TMI 11 - SC
  3. 1990 (7) TMI 1 - SC
  4. 1980 (4) TMI 2 - SC
  5. 1972 (9) TMI 5 - SC
  6. 1971 (9) TMI 19 - SC
  7. 1971 (9) TMI 17 - SC
  8. 1998 (1) TMI 7 - SCH
  9. 1977 (7) TMI 1 - SCH
  10. 2023 (4) TMI 149 - HC
  11. 2023 (7) TMI 295 - HC
  12. 2019 (8) TMI 1419 - HC
  13. 2019 (2) TMI 1001 - HC
  14. 2018 (10) TMI 1737 - HC
  15. 2017 (12) TMI 1580 - HC
  16. 2017 (1) TMI 826 - HC
  17. 2016 (12) TMI 1087 - HC
  18. 2016 (10) TMI 601 - HC
  19. 2016 (8) TMI 169 - HC
  20. 2016 (11) TMI 792 - HC
  21. 2016 (2) TMI 57 - HC
  22. 2016 (1) TMI 478 - HC
  23. 2015 (3) TMI 37 - HC
  24. 2015 (1) TMI 1122 - HC
  25. 2014 (9) TMI 891 - HC
  26. 2013 (11) TMI 528 - HC
  27. 2013 (3) TMI 72 - HC
  28. 2012 (8) TMI 812 - HC
  29. 2012 (1) TMI 24 - HC
  30. 2011 (12) TMI 488 - HC
  31. 2011 (3) TMI 239 - HC
  32. 2011 (1) TMI 627 - HC
  33. 2010 (11) TMI 84 - HC
  34. 2010 (1) TMI 500 - HC
  35. 2008 (11) TMI 47 - HC
  36. 2007 (7) TMI 589 - HC
  37. 2006 (11) TMI 121 - HC
  38. 2006 (10) TMI 86 - HC
  39. 2006 (10) TMI 106 - HC
  40. 2006 (8) TMI 169 - HC
  41. 2006 (7) TMI 155 - HC
  42. 2005 (7) TMI 72 - HC
  43. 2005 (5) TMI 45 - HC
  44. 2005 (5) TMI 16 - HC
  45. 2005 (1) TMI 66 - HC
  46. 2004 (12) TMI 67 - HC
  47. 2004 (10) TMI 69 - HC
  48. 2004 (10) TMI 38 - HC
  49. 2004 (6) TMI 611 - HC
  50. 2004 (3) TMI 430 - HC
  51. 2003 (4) TMI 6 - HC
  52. 2003 (3) TMI 62 - HC
  53. 2003 (2) TMI 47 - HC
  54. 2002 (8) TMI 97 - HC
  55. 2002 (8) TMI 33 - HC
  56. 2002 (2) TMI 44 - HC
  57. 2001 (6) TMI 15 - HC
  58. 2001 (4) TMI 48 - HC
  59. 2000 (11) TMI 44 - HC
  60. 2000 (10) TMI 19 - HC
  61. 2000 (1) TMI 15 - HC
  62. 1999 (12) TMI 35 - HC
  63. 1999 (11) TMI 36 - HC
  64. 1999 (11) TMI 29 - HC
  65. 1999 (11) TMI 52 - HC
  66. 1999 (2) TMI 56 - HC
  67. 1998 (11) TMI 27 - HC
  68. 1998 (8) TMI 607 - HC
  69. 1998 (6) TMI 538 - HC
  70. 1998 (6) TMI 17 - HC
  71. 1998 (2) TMI 65 - HC
  72. 1997 (9) TMI 76 - HC
  73. 1997 (2) TMI 137 - HC
  74. 1996 (9) TMI 23 - HC
  75. 1996 (6) TMI 24 - HC
  76. 1996 (3) TMI 438 - HC
  77. 1996 (2) TMI 100 - HC
  78. 1996 (2) TMI 35 - HC
  79. 1995 (9) TMI 18 - HC
  80. 1995 (6) TMI 2 - HC
  81. 1995 (3) TMI 34 - HC
  82. 1995 (2) TMI 417 - HC
  83. 1995 (1) TMI 46 - HC
  84. 1994 (9) TMI 34 - HC
  85. 1994 (4) TMI 65 - HC
  86. 1994 (1) TMI 64 - HC
  87. 1993 (7) TMI 34 - HC
  88. 1993 (2) TMI 36 - HC
  89. 1993 (2) TMI 66 - HC
  90. 1992 (12) TMI 8 - HC
  91. 1990 (10) TMI 60 - HC
  92. 1989 (6) TMI 12 - HC
  93. 1989 (2) TMI 383 - HC
  94. 1989 (1) TMI 55 - HC
  95. 1988 (9) TMI 32 - HC
  96. 1988 (2) TMI 59 - HC
  97. 1987 (9) TMI 10 - HC
  98. 1987 (9) TMI 39 - HC
  99. 1987 (4) TMI 37 - HC
  100. 1987 (2) TMI 30 - HC
  101. 1987 (2) TMI 9 - HC
  102. 1987 (2) TMI 31 - HC
  103. 1987 (1) TMI 31 - HC
  104. 1987 (1) TMI 43 - HC
  105. 1987 (1) TMI 27 - HC
  106. 1986 (12) TMI 11 - HC
  107. 1986 (10) TMI 25 - HC
  108. 1986 (7) TMI 13 - HC
  109. 1986 (4) TMI 6 - HC
  110. 1986 (3) TMI 70 - HC
  111. 1986 (1) TMI 65 - HC
  112. 1985 (10) TMI 57 - HC
  113. 1985 (10) TMI 50 - HC
  114. 1985 (10) TMI 43 - HC
  115. 1985 (8) TMI 35 - HC
  116. 1985 (8) TMI 349 - HC
  117. 1985 (5) TMI 6 - HC
  118. 1985 (3) TMI 57 - HC
  119. 1985 (1) TMI 25 - HC
  120. 1984 (11) TMI 39 - HC
  121. 1984 (11) TMI 33 - HC
  122. 1984 (11) TMI 292 - HC
  123. 1984 (8) TMI 77 - HC
  124. 1984 (7) TMI 58 - HC
  125. 1984 (5) TMI 15 - HC
  126. 1984 (2) TMI 48 - HC
  127. 1984 (2) TMI 36 - HC
  128. 1984 (1) TMI 25 - HC
  129. 1984 (1) TMI 10 - HC
  130. 1983 (7) TMI 10 - HC
  131. 1982 (12) TMI 22 - HC
  132. 1982 (12) TMI 19 - HC
  133. 1982 (8) TMI 16 - HC
  134. 1982 (7) TMI 35 - HC
  135. 1982 (6) TMI 29 - HC
  136. 1982 (4) TMI 66 - HC
  137. 1982 (2) TMI 67 - HC
  138. 1981 (12) TMI 6 - HC
  139. 1981 (12) TMI 15 - HC
  140. 1981 (11) TMI 12 - HC
  141. 1981 (11) TMI 4 - HC
  142. 1981 (8) TMI 19 - HC
  143. 1981 (7) TMI 65 - HC
  144. 1981 (4) TMI 41 - HC
  145. 1981 (2) TMI 32 - HC
  146. 1980 (12) TMI 27 - HC
  147. 1980 (9) TMI 60 - HC
  148. 1980 (8) TMI 41 - HC
  149. 1980 (8) TMI 38 - HC
  150. 1980 (7) TMI 25 - HC
  151. 1980 (7) TMI 58 - HC
  152. 1979 (11) TMI 63 - HC
  153. 1979 (11) TMI 52 - HC
  154. 1979 (10) TMI 49 - HC
  155. 1979 (7) TMI 222 - HC
  156. 1979 (7) TMI 52 - HC
  157. 1979 (7) TMI 55 - HC
  158. 1979 (7) TMI 27 - HC
  159. 1979 (6) TMI 26 - HC
  160. 1979 (6) TMI 21 - HC
  161. 1979 (2) TMI 61 - HC
  162. 1979 (2) TMI 50 - HC
  163. 1979 (1) TMI 70 - HC
  164. 1978 (11) TMI 28 - HC
  165. 1978 (10) TMI 19 - HC
  166. 1978 (9) TMI 47 - HC
  167. 1978 (8) TMI 32 - HC
  168. 1978 (7) TMI 23 - HC
  169. 1978 (7) TMI 17 - HC
  170. 1978 (7) TMI 11 - HC
  171. 1978 (5) TMI 23 - HC
  172. 1978 (4) TMI 2 - HC
  173. 1978 (4) TMI 210 - HC
  174. 1978 (4) TMI 44 - HC
  175. 1978 (4) TMI 57 - HC
  176. 1978 (2) TMI 13 - HC
  177. 1978 (1) TMI 14 - HC
  178. 1978 (1) TMI 9 - HC
  179. 1977 (8) TMI 15 - HC
  180. 1977 (7) TMI 13 - HC
  181. 1977 (2) TMI 3 - HC
  182. 1977 (1) TMI 15 - HC
  183. 1976 (12) TMI 34 - HC
  184. 1976 (12) TMI 174 - HC
  185. 1976 (9) TMI 34 - HC
  186. 1976 (9) TMI 20 - HC
  187. 1976 (7) TMI 36 - HC
  188. 1976 (5) TMI 11 - HC
  189. 1975 (12) TMI 75 - HC
  190. 1975 (12) TMI 46 - HC
  191. 1975 (9) TMI 13 - HC
  192. 1975 (7) TMI 9 - HC
  193. 1975 (7) TMI 64 - HC
  194. 1975 (7) TMI 24 - HC
  195. 1975 (5) TMI 5 - HC
  196. 1975 (4) TMI 30 - HC
  197. 1975 (3) TMI 23 - HC
  198. 1975 (1) TMI 8 - HC
  199. 1974 (9) TMI 18 - HC
  200. 1974 (8) TMI 11 - HC
  201. 1974 (7) TMI 15 - HC
  202. 1974 (6) TMI 21 - HC
  203. 1974 (2) TMI 24 - HC
  204. 1974 (1) TMI 17 - HC
  205. 1973 (10) TMI 3 - HC
  206. 1973 (10) TMI 14 - HC
  207. 1973 (9) TMI 31 - HC
  208. 1973 (4) TMI 13 - HC
  209. 1973 (3) TMI 47 - HC
  210. 1973 (2) TMI 42 - HC
  211. 1973 (1) TMI 5 - HC
  212. 1972 (12) TMI 6 - HC
  213. 1972 (12) TMI 7 - HC
  214. 1972 (9) TMI 47 - HC
  215. 1972 (4) TMI 34 - HC
  216. 1972 (1) TMI 36 - HC
  217. 1971 (11) TMI 49 - HC
  218. 1971 (10) TMI 22 - HC
  219. 1971 (8) TMI 74 - HC
  220. 1971 (8) TMI 72 - HC
  221. 1971 (8) TMI 50 - HC
  222. 1970 (9) TMI 17 - HC
  223. 1970 (5) TMI 11 - HC
  224. 2024 (8) TMI 354 - AT
  225. 2024 (2) TMI 431 - AT
  226. 2024 (6) TMI 409 - AT
  227. 2023 (10) TMI 384 - AT
  228. 2023 (5) TMI 575 - AT
  229. 2023 (1) TMI 620 - AT
  230. 2022 (12) TMI 878 - AT
  231. 2022 (11) TMI 1294 - AT
  232. 2022 (8) TMI 741 - AT
  233. 2022 (3) TMI 17 - AT
  234. 2021 (8) TMI 954 - AT
  235. 2021 (9) TMI 964 - AT
  236. 2021 (5) TMI 58 - AT
  237. 2021 (2) TMI 98 - AT
  238. 2020 (4) TMI 218 - AT
  239. 2020 (2) TMI 1175 - AT
  240. 2019 (8) TMI 556 - AT
  241. 2019 (7) TMI 1264 - AT
  242. 2019 (7) TMI 1682 - AT
  243. 2019 (2) TMI 788 - AT
  244. 2018 (10) TMI 1974 - AT
  245. 2018 (8) TMI 839 - AT
  246. 2018 (10) TMI 486 - AT
  247. 2018 (5) TMI 1575 - AT
  248. 2018 (4) TMI 15 - AT
  249. 2018 (3) TMI 1026 - AT
  250. 2017 (11) TMI 1831 - AT
  251. 2017 (11) TMI 1544 - AT
  252. 2017 (10) TMI 938 - AT
  253. 2017 (11) TMI 373 - AT
  254. 2017 (10) TMI 627 - AT
  255. 2017 (9) TMI 574 - AT
  256. 2017 (9) TMI 724 - AT
  257. 2017 (8) TMI 1127 - AT
  258. 2017 (7) TMI 1342 - AT
  259. 2017 (3) TMI 1581 - AT
  260. 2017 (3) TMI 1872 - AT
  261. 2017 (2) TMI 855 - AT
  262. 2017 (2) TMI 806 - AT
  263. 2017 (5) TMI 852 - AT
  264. 2016 (9) TMI 495 - AT
  265. 2016 (7) TMI 901 - AT
  266. 2016 (4) TMI 462 - AT
  267. 2016 (3) TMI 250 - AT
  268. 2016 (2) TMI 1161 - AT
  269. 2015 (12) TMI 1240 - AT
  270. 2015 (10) TMI 2834 - AT
  271. 2015 (10) TMI 2461 - AT
  272. 2015 (6) TMI 494 - AT
  273. 2015 (5) TMI 547 - AT
  274. 2015 (5) TMI 424 - AT
  275. 2015 (5) TMI 535 - AT
  276. 2015 (4) TMI 785 - AT
  277. 2015 (1) TMI 513 - AT
  278. 2015 (1) TMI 521 - AT
  279. 2014 (8) TMI 1064 - AT
  280. 2014 (6) TMI 388 - AT
  281. 2014 (12) TMI 231 - AT
  282. 2014 (4) TMI 221 - AT
  283. 2014 (3) TMI 1007 - AT
  284. 2014 (2) TMI 1326 - AT
  285. 2013 (11) TMI 824 - AT
  286. 2013 (10) TMI 1540 - AT
  287. 2013 (9) TMI 1068 - AT
  288. 2013 (11) TMI 320 - AT
  289. 2013 (9) TMI 7 - AT
  290. 2014 (1) TMI 1303 - AT
  291. 2013 (6) TMI 921 - AT
  292. 2013 (11) TMI 200 - AT
  293. 2015 (4) TMI 50 - AT
  294. 2012 (11) TMI 502 - AT
  295. 2012 (12) TMI 222 - AT
  296. 2010 (11) TMI 131 - AT
  297. 2010 (10) TMI 1131 - AT
  298. 2010 (8) TMI 457 - AT
  299. 2010 (6) TMI 522 - AT
  300. 2010 (2) TMI 644 - AT
  301. 2009 (10) TMI 927 - AT
  302. 2009 (10) TMI 616 - AT
  303. 2009 (8) TMI 799 - AT
  304. 2009 (3) TMI 1039 - AT
  305. 2009 (3) TMI 638 - AT
  306. 2008 (9) TMI 868 - AT
  307. 2008 (8) TMI 607 - AT
  308. 2008 (5) TMI 299 - AT
  309. 2008 (5) TMI 354 - AT
  310. 2008 (3) TMI 506 - AT
  311. 2007 (12) TMI 305 - AT
  312. 2007 (6) TMI 231 - AT
  313. 2007 (1) TMI 282 - AT
  314. 2006 (9) TMI 347 - AT
  315. 2006 (5) TMI 169 - AT
  316. 2006 (5) TMI 168 - AT
  317. 2006 (5) TMI 172 - AT
  318. 2006 (1) TMI 160 - AT
  319. 2005 (11) TMI 177 - AT
  320. 2005 (11) TMI 389 - AT
  321. 2005 (10) TMI 496 - AT
  322. 2005 (5) TMI 261 - AT
  323. 2005 (1) TMI 323 - AT
  324. 2004 (12) TMI 312 - AT
  325. 2004 (9) TMI 313 - AT
  326. 2004 (9) TMI 320 - AT
  327. 2004 (8) TMI 340 - AT
  328. 2004 (7) TMI 274 - AT
  329. 2004 (6) TMI 241 - AT
  330. 2004 (2) TMI 273 - AT
  331. 2003 (9) TMI 320 - AT
  332. 2003 (7) TMI 276 - AT
  333. 2003 (3) TMI 287 - AT
  334. 2003 (2) TMI 151 - AT
  335. 2003 (2) TMI 150 - AT
  336. 2002 (9) TMI 298 - AT
  337. 2001 (12) TMI 197 - AT
  338. 2001 (12) TMI 223 - AT
  339. 2001 (10) TMI 256 - AT
  340. 2001 (8) TMI 277 - AT
  341. 2001 (7) TMI 283 - AT
  342. 2001 (5) TMI 145 - AT
  343. 2001 (5) TMI 816 - AT
  344. 2001 (3) TMI 232 - AT
  345. 1999 (8) TMI 105 - AT
  346. 1999 (8) TMI 107 - AT
  347. 1999 (8) TMI 103 - AT
  348. 1999 (5) TMI 62 - AT
  349. 1998 (5) TMI 45 - AT
  350. 1998 (5) TMI 42 - AT
  351. 1997 (10) TMI 87 - AT
  352. 1997 (9) TMI 153 - AT
  353. 1997 (7) TMI 675 - AT
  354. 1997 (4) TMI 476 - AT
  355. 1995 (10) TMI 59 - AT
  356. 1995 (10) TMI 80 - AT
  357. 1995 (8) TMI 92 - AT
  358. 1995 (7) TMI 100 - AT
  359. 1995 (7) TMI 132 - AT
  360. 1995 (2) TMI 142 - AT
  361. 1995 (2) TMI 106 - AT
  362. 1994 (10) TMI 85 - AT
  363. 1994 (6) TMI 28 - AT
  364. 1994 (5) TMI 53 - AT
  365. 1994 (2) TMI 89 - AT
  366. 1993 (10) TMI 107 - AT
  367. 1993 (3) TMI 136 - AT
  368. 1993 (3) TMI 174 - AT
  369. 1992 (12) TMI 77 - AT
  370. 1992 (6) TMI 97 - AT
  371. 1991 (3) TMI 187 - AT
  372. 1991 (3) TMI 188 - AT
  373. 1991 (1) TMI 197 - AT
  374. 1991 (1) TMI 196 - AT
  375. 1990 (10) TMI 120 - AT
  376. 1988 (2) TMI 86 - AT
  377. 1987 (11) TMI 102 - AT
  378. 1987 (5) TMI 85 - AT
  379. 1983 (10) TMI 75 - AT
Issues:
1. Imposition of penalty under section 28(1)(c) of the Income-tax Act.
2. Nature of penalty proceedings - penal or additional tax.
3. Burden of proof on the department to establish liability for penalty under section 28(1)(c).
4. Relevance of assessment proceedings findings in penalty imposition.
5. Requirement of cogent material for penalty imposition.

Analysis:

The judgment by the Supreme Court pertains to an appeal challenging the imposition of a penalty under section 28(1)(c) of the Income-tax Act. The case involved an undisclosed bank account of the assessee with a cash deposit of Rs. 87,000, which the Income-tax Officer treated as income from undisclosed sources. The Appellate Tribunal, however, held that the department failed to prove that the amount represented income, thus no penalty could be imposed.

The first issue addressed was the nature of penalty proceedings under section 28. The Court discussed whether the penalty was penal in nature or merely an additional tax. It was established that the primary objective of section 28 was to act as a deterrent against default by the assessee, indicating a penal nature to prevent practices against public interest.

Regarding the burden of proof for penalty imposition, the Court emphasized that the department must establish that the disputed amount constitutes income of the assessee. Merely proving the falsity of the assessee's explanation does not automatically deem the amount as taxable income, requiring concrete evidence of revenue nature.

The judgment also delved into the relevance of assessment proceedings findings in penalty imposition. It was clarified that while a false explanation by the assessee does not conclusively prove income, it serves as good evidence. The department must demonstrate through circumstances that the disputed amount indeed represented income and that the assessee deliberately concealed or furnished inaccurate particulars.

Lastly, the Court highlighted the necessity of cogent material for penalty imposition. In the absence of substantial evidence apart from the false explanation, the High Court correctly ruled that no penalty could be imposed. The appeal challenging the penalty imposition was dismissed by the Supreme Court, affirming the High Court's decision.

In conclusion, the judgment provided clarity on the penal nature of penalty proceedings under section 28(1)(c) of the Income-tax Act, emphasizing the burden on the department to establish the liability for penalty by proving the disputed amount as income. The case exemplified the requirement of concrete evidence to support penalty imposition and upheld the decision rejecting the penalty in the absence of substantial material beyond the falsity of the assessee's explanation.

 

 

 

 

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