Concealment of income by assessee

[bpagrawal]

Burden of proof is on income tax department that assessee has concealed his income
The gist of the offence under s. 28(1)(c) is that the assessee has concealed the particulars of his income or deliberately furnished inaccurate particulars of such income, and therefore, the department must establish that the receipt of the amount in dispute constitutes income of the assessee. If there is no evidence on the record except the explanation has been found to be false, if does not follow that the receipt constitutes his taxable income.
Supreme Court of India

Commissioner Of Income Tax West ... vs Anwar Ali on 29 April, 1970
Equivalent citations: 1970 AIR 1782, 1971 SCR (1) 446
Bench: Grover, A.N.
CITATION:
1970 AIR 1782 1971 SCR (1) 446
1970 SCC (2) 185
ACT:
Income-tax Act (11 of 1922), s. 28-Penalty proceedings- Whether of a criminal nature-Onus on department show amount concealed as income.

take a look at judgement : http://www.lawweb.in/2012/03/burden-of-proof-is-on-income-tax_30.html