amount of income in respect of which particulars have been concealed or inaccurate particulars have been furnished; C = amount of tax on the total income ... amount of income in respect of which particulars have been concealed or inaccurate particulars have been furnished: Provided that where the amount of income
document, where the assessee
can furnish the particulars of his income. When such particulars are found to be inaccurate,
the liability would arise. In Dilip ... held that furnishing of an assessment of the value of the property may not by itself be
furnishing inaccurate particulars. It was further held that
assessee has concealed the particulars of his income or
deliberately furnished inaccurate particulars of such
income, and therefore, the department must establish that
the receipt ... consciously. concealed
the particulars of his income or had deliberately furnished
inaccurate particulars. [450-451 A-C]
JUDGMENT:
CIVIL APPELLATE JURISDICTION: Civil Appeal
income in respect of which particulars
have been concealed or inaccurate particulars have been
furnished within the meaning of clause (c) of sub-section ... concealment of income
or furnishing of inaccurate particulars.
45. The term 'inaccurate particulars' is not defined. Furnishing of an
assessment of value
concealed the particulars of any assets or furnished inaccurate particulars of any assets or debts; he or it may, by order in writing, direct that ... assets in respect of which particulars have been concealed or inaccurate particulars have been furnished and of any debts in respect of which inaccurate particulars
assessee had deliberately
concealed particulars of his income or
deliberately furnished inaccurate particulars
of such income as required ... conclusion that the assessee had
concealed his income and deliberately furnished inaccurate
particulars thereof for all the four assessment years in
question. He accordingly levied
respondent had concealed particulars of its income and
deliberately furnished inaccurate particulars. He rejected
the explanation of the assessee and levied a penalty ... consciously concealed the particulars
of his income or had deliberately furnished inaccurate
particulars. The original assessment proceeding for
computing the tax is evidence
applicant fails to furnish particulars of any previous registration of the vehicle or furnishes inaccurate particulars in the application for registration of the vehicle ... renewal of the certificate of registration thereof and the registering authority shall furnish the applicant whose vehicle is refused registration, or whose application for renewal
assessee has concealed the particulars of his
income or has furnished inaccurate particulars before initiating
penalty proceedings has been done away, by a deeming fiction ... satisfaction
that the assessee had concealed particulars of his income or furnished
inaccurate particulars before completion of the assessment
proceedings, the initiation of penalty proceedings
assessee shall be deemed to have concealed his income or furnished inaccurate particulars thereof and be liable to penalty accordingly unless he produces proof ... assessee shall be deemed to have concealed his income or furnished inaccurate particulars thereof and be liable to penalty accordingly, unless he furnishes evidence
