S. 271(1)(c) : Penalty-Concealment-Not specifying the charge-Order of Tribunal quashing the penalty is set aside and directed the Tribunal to decide on merits-Interpretation of statutes-Rule of literal construction. [S. 260A, 271(IB), Expln. 5A, 274]

S. 260A : Appeal-High Court-Cross objections becoming infructuous-Appeal of Revenue dismissed-Cross objection dismissed-No substantial question of law. [S. 253(4), Rule, 47(2), Form No.36A]

S. 260A : Appeal-High Court-Review-Mistake apparent-No error apparent on face of record-Decision or order cannot be reviewed merely because it is erroneous and there was no reason to review/recall order of High Court. [S. 253(4), Rule, 47(2), Form No.36A, Code of Civil Procedure, 1908, Order 47 Rule 1]

S. 250 : Appeal-Commissioner (Appeals)-Multiple e-mail id-Opportunity of being heard-Primary and email id-Notices were sent email-Responded by the assessee-Opportunity of hearing was given-Writ petition is dismissed. [S. 254(1) Art. 226]

S. 250 : Appeal-Commissioner (Appeals)-Multiple e-mail id-Opportunity of being heard-Notices were sent email-Responded by the assessee-Communications to the assessee were not sent at the addresses indicated in the appeal memorandum-Order of single judge dismissing the petition. is set aide-CIT(A) is directed to issue a fresh notice of hearing at correct email address and thereafter pass the orders in the appeal-Strictures-Department is advised to evolve a procedure whereby e-mail ids furnished by the assessees are regularly updated after confirmation with the assessee, so that at any given point in time, an assessee can only insist upon a maximum of three e-mail ids to which communications intended for him may be addressed. [S. 254(1) Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Stay-Pendency of appeal-Prima facie case-Pre-deposit of 20 percent of demand is not mandatory-Matter remanded to the AO for reconsideration.[S. 250, Art. 226]

S. 220 : Collection and recovery-Assessee deemed in default-Refund-Adjustment of refund against demand without considering stay application-Matter is remanded for reconsideration. [S.220 (6), Art. 226]

S. 154 : Rectification of mistake-Mistake apparent from the record-Refund-Excess levy of surcharge-Strictures-Statutory remedy-Technological impediment cannot be a reason for harassing an assessee year after year and therefore, Income Tax Department should take steps to upgrade software instead of blaming technology for erroneous calculation of surcharge-Immediate steps must be taken by Revenue to upgrade software or take such other steps as might be necessary to ensure that such mistake did not occur in future-Central Board for Direct Taxes should also take necessary steps for rectifying software as issue might not be resolved by Jurisdictional Assessing Officer. [S. 156, 220, 237, 240, Art. 132, 226]

S. 153C : Assessment-Income of any other person-Search-Merely on the basis of statement under section 132(4) without any other material discovered during the search-No addition can be made-Order of Tribunal deleting the addition is affirmed.[S. 132, 132(4), 143(3), 260A, 292B]

S. 151 : Reassessment-After the expiry of four years-Sanction for issue of notice-Recording of satisfaction-There is no requirement for the CIT to record his own reasons and it would suffice that he records the satisfaction regarding the reasons recorded the AO. [S. 147, 148, Art. 226]