COMMISSIONER OF INCOME-TAX Vs. MEHAR SINGH

JUDGEMENT

(1.) THE petitioner, Commissioner of Income-tax, has approached this court to direct the Tribunal to refer the following question of law to this court for its opinion:

(2.) THE question of concealment of income is primarily a question of fact, unless it is shown that in arriving at the said conclusion of fact one way or the other, the Tribunal misapplied or misguided itself in regard to the relevant legal principles bearing upon the given question of fact.

(3.) IN the present case, on behalf of the petitioner, it is canvassed that the Tribunal overlooked the Explanation added by the Finance Act of 1964 to Section 271 (1) (c) of the I. T. Act, 1961, in that whereas the Explanation shifted the onus to the assesses to prove that the alleged concealment of income was not due to any fraud or neglect on his part, the Tribunal even then required the Revenue to discharge the onus that the undisclosed income was the income of the assessee.