S. 260A : Appeal – High Court -Condonation of delay of 1371 days — Defective appeal filed by department dismissed for failure by department to rectify defects pointed out by Registrar —Reasons assigned for delay neither bona fide nor justified — Notice of motion dismissed.- Court also observed that , “Their attitude shows that they are not at all vigilant and interested in pursuing the cases filed by the Department involving a tax effect of crores of rupees. They expect the court to be lenient and liberal and pardon them every time. This approach of the Departmental officials is strongly deprecated.”

S. 260A : Appeal – High Court -Territorial jurisdiction of High Court — Assessment order and penalty order passed by Assessing Officer at New Delhi — First Appeal adjudicated by Commissioner (Appeals), New Delhi and second appeal by Tribunal at New Delhi — Punjab and Haryana High Court has no Territorial jurisdiction to adjudicate appeal .[ S.80HHC,271(1)(c ) ]

S. 260A : Appeal – High Court -Limitation — Condonation of delay — Failure by Department to remove office objections despite extension -Reason of administrative difficulty — Delay cannot be condoned .

S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Tribunal has no power to recall order and pass an entirely different order . [ S.254(1) ]

S.147: Reassessment-After the expiry of four years- Notice is not mentioning of failure to disclose material facts -Reassessment is not valid [ S.148,151 ]

S.147: Reassessment – After the expiry of four years -Income forming subject matter of appeal —Reassessment is held to be not valid [ S.148 ,151 ]

Constitution of India – Jurisdiction
Art.226:High Court — Territorial Jurisdiction of High Court — Company having Registered Office in Delhi —Notice to Non-Executive Chairman in Chennai — Chennai High Court has Jurisdiction to consider Writ petition by non-executive Chairman [ S.2(35) , 276B ,278AA]

S. 276B : Offences and prosecutions – Failure to pay to the credit tax deducted at source -Non-Executive Chairman is not involved In Day-To-Day affairs of company — Managing Director admitting Liability and entering into negotiations with revenue — Prosecution of Non-Executive Chairman is held to be not valid . [ S.2(35) ,278AA]

S. 80G : Donation – Trust was created for the upkeep and maintenance of a museum and also the activity of running the school- Direction of Tribunal to grant the approval was held to be justified.[ S.80G(5) ]

S.56:Income from other sources — Business income —Setting up business — Interest on fixed deposits – Assessable as income from other sources [ S.28(i) ]