COMMISSIONER OF INCOME-TAX (ADDL.) versus JEEVAN LAL SHAH
The change of law by the Finance Act, 1964, leaves the burden of proof of concealment of income taxable unless the evidence of the assessee is excluded from the burden that the failure to return the correct income is fraudulent or gross or gross. The burden is not neglected by the Indian Income Tax Act. 1961, Section 271 (I) (c), as defined (as amended by the Finance Act, 1964) [CIT (Ed) and Jeevan Lal Shah (1977) 109 ITR 474 at this point. ]
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