S. 279 : Offences and prosecutions – Compounding of offences – Guidelines on compounding of offenses dated 23.12.2014 prescribing eligibility conditions and the formula for calculating the compounding fee are valid or unreasonable [ S. 276 ,277, 278 ]
S. 279 : Offences and prosecutions – Compounding Of Offences — Guidelines fixing compounding fees was held to be valid Application For Compounding twenty years after assessment order and after framing of criminal charges — Determination of compounding fees was held to be valid . Assessee was directed to pay cost of Rs 50000 /.
S. 279 : Offences and prosecutions – Sanction – Chief Commissioner – Late deposit of tax deducted at source – If sanctioning was held to be not as requirement of law summons issued by the Court can be challenged .[ S.276A, 276B 278AA, 278AB,278B, Code of Criminal Procedure Code , S 397, 401, 482 ]
S. 276C : Offences and prosecutions – Wilful attempt to evade tax Order of penalty was set aside on ground there was no concealment of income — Prosecution was liable to be quashed. [ S. 271(1) (c ) ]
S. 275 : Penalty – Bar of limitation – Concealment-Time to Be reckoned from date of service of order of Commissioner (Appeals) on Assessee — Penalty proceedings was barred by limitation [ S. 271(1) (c )]
S. 271AAB:Peanlty -Failure to maintain books of account -Undisclosed income – Levy of penalty is automatic in nature [ S.44AA]
S. 271AAA : Penalty – Search initiated on or after 1st June, 2007 –Where search initiated on or after 1st June , 2007 , simultaneous penalty u/s 271(1)(c ) cannot be levied [ S. 271(1)( c) ]
S. 271AAA : Penalty – Search initiated on or after 1st June, 2007 –
Payment of tax with interest before assessment was made-Deletion of penalty was held to be justified [ S. 132(4)]
S. 271(1)(c) : Penalty – Concealment -When show cause notice does not strike out the inappropriate words, levy of penalty was held to be not justified . [ S. 274 ]
S. 271(1)(c) : Penalty – Concealment -Satisfaction was not recorded in absolute term – levy of penalty was held to be not justified . [ S. 274 ]