S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Commissioner-Offences and prosecutions-Failure to pay to the credit tax deducted at source-Sanction for prosecution-Reasonable cause-Failure to deposit tax deducted at source due to prevalence of pandemic-Reasonable cause shown for failure-Sufficient cause-Assessee depositing tax deducted at source in phased manner with interest though after delay-Prosecution orders set aside.[S. 2(35), 276B, 278AA, 278B, 279]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-
Self-Assessment tax shown in return but paid late-Penalty levied-Nothing on record to show deliberate and wilful default of evasion of tax-Complaint and summoning order quashed.[S. 276(2), 278]

S. 275 : Penalty-Bar of limitation-Natural justice-Notice issued in November 2017-Barred by limitation. [S. 271, 274, 275(1)(c)]

S. 268A : Appeal-Instructions-Monetary limits-Below threshold limit fixed by CBDT-Appeal is dismissed.[S. 260A] The court dismissed the appeal filed by the Department on the ground of low tax effect for the assessment year 2009-10.(AY.2009-10)

S. 264 : Commissioner-Revision of other orders-Taxability of amount declared under Income Declaration Scheme-Rejection Of Application is not valid. [Finance Act, 2016 (2016) 384 ITR 1, 87 (St) (2019) 416 ITR 1(St), S.183, to 188 Art. 226]

S. 260A : Appeal-High Court-Delay of 380 days-Delay in filling appeal is condoned-Tribunal is directed to decide on merits. [S. 68, 254(1)]

S. 260A : Appeal-High Court-Judgement of earlier year is up held by High Court-No question of law.[S. 254(1)]

S. 260A : Appeal-High Court-Delay-Delay is not explained satisfactorily-Appeal is dismissed.

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Failure to apply judicial precedents and Circular issued by Central Board Of Direct Taxes-Error apparent on face of record-Tribunal has jurisdiction to rectify the mistake. [S.10(6)(viii), 143(1), 260A]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal cannot review its earlier order or reappreciate facts or rectify error of law-Search and seizure-Limitation-Prohibitory order-Department has remedy of appeal to High Court.[S. 132, 153C, 260A]