When burden of proof is on taxation authorities to prove that assessee has evaded payment of tax?

The Apex Court has observed that Section 143 (1A) of Income Tax Act, 1961 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 the 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 it by establishing facts and circumstances from which a reasonable inference can be drawn that the assessee has, in fact, attempted to evade tax lawfully payable by it. 
 REPORTABLE

                        IN THE SUPREME COURT OF INDIA

                        CIVIL APPELLATE JURISDICTION

                     CIVIL APPEAL NOS.9133-9134 OF 2003




      COMMISSIONER OF INCOME TAX,
      GAUHATI & ORS.                          ...APPELLANTS


                                   VERSUS


      M/S. SATI OIL UDYOG LTD. & ANR.         ...RESPONDENTS
Dated; March 24, 2015.

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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.
HEADNOTE:

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