S. 271(1)(c) : Penalty-Concealment-Capital gain not shown in original return-Revised return prior to issue of notice u/s. 153C of the Act-Deletion of penalty is held to be justified. [S.45, 133A, 153C]

S. 271(1)(c) : Penalty-Concealment-Depreciation withdrawn during subsequent search proceedings-Levy of penalty is held to be not justified. [S. 32, 132(4), 153A]

S. 271(1)(c) : Penalty-Concealment-Unless while issuing notice under section 271, read with section 274, no details of any charge were provided penalty cannot be levied [S. 274]

S. 271(1)(c) : Penalty-Concealment-Sale of land-Levy of penalty was held to be not justified.

S. 271(1)(c) : Penalty-Concealment-Mercantile method of accounting-Recovery of loan was doubtful-Interest has shown as income-Deletion of penalty is held to be justified. [S. 145]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Tax credit-High Court affirmed the order of Tribunal by following the rule of consistency-DTAA-India-Oman. [S.90(a)(ii), Art. 25 (4)]

S. 260A : Appeal-High Court-Delay of 1744 days-Manager not keeping well-Duty of assessee to watch affairs-Delay was not condoned.

S. 260A : Appeal-High Court-Delay of 950 days-Defects not removed-Mistake of earlier standing counsel of Department-Appeal was dismissed.

S. 260A : Appeal-High Court-Delay of 875 days-Appeal was dismissed as there was no reasonable cause.

S. 260A : Appeal-High Court-Situs of the Assessing Officer has to be seen to consider which High Court exercise territorial jurisdiction of such an officer. [S. 127]