1978 (9) TMI 6

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..... timately assessed on an income of Rs. 67,687. The additions included unexplained cash credits in the names of three parties, totalling Rs. 10,500. The difference between the returned and the assessed income being more than 20%, the assessing authority initiated penalty proceedings. The Tribunal held that the Explanation to s. 271(1)(c) of the Act was applicable, but it took the view that the expla .....

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..... ve that he was not guilty of fraud or gross or wilful neglect in submitting the original return. The onus is squarely on the assessee and not on the department to establish the lack of fraud or gross or wilful neglect. It is not for the department to prove the negative. The Tribunal was in error in placing this burden of proof on the department. The question whether the explanation is reasonable o .....

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