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1979 (10) TMI 29 - HC - Income TaxExtract: .......ch income falls short of 80 per cent. of the assessed income, was not on account of any fraud or any gross or wilful neglect on his part. This burden, however, is not of the same nature which rests on the prosecution in a criminal case. It is a burden akin to that in a civil case, where the determination is made on the preponderance of probability.
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