S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Search and seizure-Jewellery found during search-Revision order-Pendency of assessment proceedings-Pendency of adjudication proceeding is not a bar on prosecution-Petition to quash the prosecution is dismissed. [S. 132, 153C, 263, 271(1)(c), 276C(1), 277, Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Penalty-Concealment-Doctrine of merger-No merger-Revision order is affirmed-VDI Scheme, 1997. [S. 271(1)(c), 274]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-limited scrutiny-Method of accounting-When the Assessing Officer could not have possibly examined issue which is not subject matter limited scrutiny-Commissioner cannot revise the order-Order of Tribunal is affirmed. [S.40A((3), 145, 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order of Tribunal quashing the revision order is affirmed-No substantial question of law. [S. 254(1), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order of Tribunal quashing the revision order is affirmed by High Court-SLP of Revenue is dismissed. [S. 254(1), Art. 136]

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Revival of appeal-Application to withdraw appeal-Tribunal allowed withdrawal-Application for revival of appeal in terms of earlier order should be allowed-Direct Taxes Vivad Se Vishwas Scheme (DTVSV)-Form No. 3 [S. 254(1), Art. 226]

S. 245D : Settlement Commission-Settlement of cases-Failure to make full and true disclosure-Additional income disclosed before Settlement Commission-Order granting immunity from penalty and prosecution is set aside. [S. 245C,245D(4) 245H, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay of demand-Adjustment of demand-Matter is remanded to Dy. Commissioner for reconsidering application.[S.220(6), Art.226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay-Requirement of payment of 20 per cent of demand is not a precondition-Deposit of 20 per cent of demand can be relaxed in appropriate cases.[S. 201(1), 201(IA), Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Stay of recovery-Undue hardship-Failure to raise prima facie case-liberty is granted to move Principal Commissioner afresh application for stay. [S. 50C, 220(6), Art. 226]