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Judgment
By this application, the Revenue is asking this court to direct the Tribunal to state the following question :
"Whether, on the facts and circumstances of the case, the Tribunal was justified in holding that the onus was on the Department to prove that there was fraud or willful neglect with regard to a sum of Rs. 23,000 alleged to have been received as gift and in holding further that the penalty u/s 271(1)(c) was not leviable in relation thereto ?"
We have seen the order of the Tribunal. Out of the ten donations put forward by the assessee, five are accepted and five are rejected. The Tribunal has said that merely because the evidence in respect of five donations was not accepted or believed, it does not follow that there was gross fraud or willful neglect, even though this is a case of penalty proceedings u/s 271(1)(c) of the Income Tax Act. We do not think that a question of law arises from the order of the Tribunal as it has recorded a finding that there was no proof of wilful or fraudulent concealment.
The application is accordingly rejected.