{"id":169291,"date":"1971-03-30T00:00:00","date_gmt":"1971-03-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971"},"modified":"2015-12-20T20:56:40","modified_gmt":"2015-12-20T15:26:40","slug":"bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971","title":{"rendered":"Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1972 85 ITR 635 All<\/div>\n<div class=\"doc_author\">Author: Pathak<\/div>\n<div class=\"doc_bench\">Bench: R Pathak, H Seth<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Pathak, J.  <\/p>\n<p> 1. The Income-tax Appellate Tribunal has referred the following question of law under Section 66(1) of the Indian Income-tax Act, 1922 :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal rightly imposed a penalty of Rs. 3,000 under Section 28(1)(c) of the Income-tax Act, 1922 ?&#8221;\n<\/p>\n<p> 2. The reference relates to the assessment year 1947-48, the relevant<br \/>\nprevious year ending on March 31, 1947. The Income-tax Officer noticed<br \/>\na number of cash deposits in the assessee&#8217;s bank pass book and the account<br \/>\nbooks totalling Rs. 47,050. The assessee explained that these deposits<br \/>\nproceeded out of past withdrawals, but that explanation did not entirely<br \/>\nsatisfy the Income-tax Officer who treated an aggregate sum of Rs. 22,050<br \/>\nas the assessee&#8217;s income of the previous year from undisclosed sources. An<br \/>\nappeal by the assessee to the Appellate Assistant Commissioner of Income-\n<\/p>\n<p>tax proved without result, and, thereafter, a second appeal to the Tribunal<br \/>\nwas partially successful inasmuch as the Tribunal reduced the addition to<br \/>\nRs. 17,915.\n<\/p>\n<p> 3. Subsequently, the Income-tax Officer issued a notice tinder Section 28(1)(c) of the Act against the assessee, and imposed a penalty of Rs. 3,000. The Appellate Assistant Commissioner set aside the penalty on the ground that the Income-tax Officer had not discharged the burden resting upon him to prove that the case called for the levy of a penalty. But, on appeal by the Income-tax Officer, the Tribunal came to a different view. The Tribunal held that no distinction could be drawn between the quantum of evidence required to support an assessment and the quantum of evidence required to justify the imposition of a penalty under Section 28(1)(c). Accordingly, it allowed the appeal.\n<\/p>\n<p> 4. We have heard learned counsel for the parties, and it seems to us clear that this case must be decided in accordance with the judgment of the Supreme Court in <a href=\"\/doc\/1629738\/\">Commissioner of Income-tax v. Anwar Ali,<\/a> [1970] 76 I.T.R. 696 (S.C.).\n<\/p>\n<p>. Having regard to what has been observed by the Supreme Court there, we hold that the Tribunal took an erroneous view of the burden of proof resting upon the Income-tax Officer. It was for the Income-tax Officer to show by<\/p>\n<p>clear evidence that the assessee could be reasonably said to have wilfully concealed material particulars of his income.\n<\/p>\n<p> 5. In the circumstances, the question referred is answered in the negative. The assessee is entitled to his costs, which we assess at Rs. 200. Counsel&#8217;s fee is assessed in the same figure.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971 Equivalent citations: 1972 85 ITR 635 All Author: Pathak Bench: R Pathak, H Seth JUDGMENT Pathak, J. 1. The Income-tax Appellate Tribunal has referred the following question of law under Section 66(1) of the Indian Income-tax Act, 1922 : &#8220;Whether, on the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-169291","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"1971-03-29T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2015-12-20T15:26:40+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971\",\"datePublished\":\"1971-03-29T18:30:00+00:00\",\"dateModified\":\"2015-12-20T15:26:40+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971\"},\"wordCount\":432,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Allahabad High Court\",\"High Court\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971\",\"name\":\"Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"1971-03-29T18:30:00+00:00\",\"dateModified\":\"2015-12-20T15:26:40+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971","og_locale":"en_US","og_type":"article","og_title":"Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"1971-03-29T18:30:00+00:00","article_modified_time":"2015-12-20T15:26:40+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971","datePublished":"1971-03-29T18:30:00+00:00","dateModified":"2015-12-20T15:26:40+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971"},"wordCount":432,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Allahabad High Court","High Court"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971","url":"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971","name":"Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"1971-03-29T18:30:00+00:00","dateModified":"2015-12-20T15:26:40+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/bishan-swarup-vs-commissioner-of-income-tax-on-30-march-1971#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Bishan Swarup vs Commissioner Of Income-Tax on 30 March, 1971"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/169291","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=169291"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/169291\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=169291"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=169291"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=169291"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}