Penalty 271(1)(C)-urgent

Dear Mustafa,

Penalty u/s 271(1)(c) is for concealment of Income,

Lets suppose -

Tribunal has delivered judgements on 2 Grounds -

1) in favour of assessee &

2) In Favour of Department 

Now AO can definately impose Penalty in respect of second ground if concealment was there.

can you support with case laws

Dear Mustafa,

I culdn't find any case law with similar facts.

Unless Law has shifted the Burden of proof, It is always on the person who apposes/challenge the thing..

Therefore in this case Assessee has to prove that Penalty cannot be imposed & not vice a versa.