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2015 (6) TMI 285 - AT - Income TaxPenalty proceedings u/s. 271(1)(c) - additional income offered by the assessee on account of certain payments of salaries to domestic servants and drivers etc. in response to the notice u/s. 153A - Held that:- For invoking the provisions of Explanation 5A for levying the penalty u/s. 271(1)(c), the primary condition is that in the course of search the assessee should be found to be the owner of any asset or any income based on any entry in any books or documents or any such transactions. If the documents does not indicate the transaction pertaining to the assessee or the assessee is not found to be the owner then provisions of Explanation 5A cannot be invoked. The onus now in this case and at this stage to prove that Explanation 5A is not applicable, is wholly upon the assessee to explain before the Assessing Officer. Thus, the impugned orders are set aside and the matter is restored back to the file of the Assessing Officer to consider the penalty proceedings afresh in the light of the observations made above. Decided in favour of assessee for statistical purposes
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