Case Law Details
Case Name : Rajasthan State Electricity Board Vs. DCIT (Supreme Court)
Related Assessment Year : 1991-92
Courts :
Supreme Court of India
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Rajasthan State Electricity Board Vs. DCIT (Supreme Court)
Section 143(1-A) can only be invoked where it is found on facts that the lesser amount stated in the return filed by the assessee is a result of an attempt to evade tax lawfully payable by the assessee. The burden of proving that the assessee has so attempted to evade tax is on the Revenue which may be discharged by the Revenue by establishing facts and circumstances from which a reasonable inference can be drawn that the assessee has, in fact, attempted to evade tax
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