Rajasthan State Electricity Board Jaipur vs Deputy Commissioner Of Income Tax & Anr.

Whether additional tax under Section 143(1-A) of the Income Tax Act, 1961 can be levied when the assessee's return shows a loss, and the adjustment merely reduces the loss without converting it into income, due to a bona fide mistake in claiming depreciation --- Held No. The provision applies only when the lesser amount in the return results from an attempt to evade tax, and the burden of proving such evasion lies on the Revenue.