S. 276C : Offences and prosecutions-Wilful attempt to evade tax-
Self-Assessment tax shown in return but paid late-Penalty levied-Nothing on record to show deliberate and wilful default of evasion of tax-Complaint and summoning order quashed.[S. 276(2), 278]

S. 275 : Penalty-Bar of limitation-Natural justice-Delay of ten years in issuing show cause notice -Notice issued in November 2017-Barred by limitation. [S. 271, 274, 275(1)(c)]

S. 268A : Appeal-Instructions-Monetary limits-Below threshold limit fixed by CBDT-Appeal is dismissed.[S. 260A] The court dismissed the appeal filed by the Department on the ground of low tax effect for the assessment year 2009-10.(AY.2009-10)

S. 264 : Commissioner-Revision of other orders-Taxability of amount declared under Income Declaration Scheme-Rejection Of Application is not valid. [Finance Act, 2016 (2016) 384 ITR 1, 87 (St) (2019) 416 ITR 1(St), S.183, to 188 Art. 226]

S. 260A : Appeal-High Court-Delay of 380 days-Delay in filling appeal is condoned-Tribunal is directed to decide on merits. [S. 68, 254(1)]

S. 260A : Appeal-High Court-Judgement of earlier year is up held by High Court-No question of law.[S. 254(1)]

S. 260A : Appeal-High Court-Delay-Delay is not explained satisfactorily-Appeal is dismissed.

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Failure to apply judicial precedents and Circular issued by Central Board Of Direct Taxes-Error apparent on face of record-Tribunal has jurisdiction to rectify the mistake. [S.10(6)(viii), 143(1), 260A]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal cannot review its earlier order or reappreciate facts or rectify error of law-Search and seizure-Limitation-Prohibitory order-Department has remedy of appeal to High Court.[S. 132, 153C, 260A]

S. 254(1) : Appellate Tribunal-Duties-Reasoned order-A non-speaking order not only prevents adversely affected persons from knowing the exact reasons behind the conclusion arrived at but also disables the aggrieved person from effectively availing of remedy before the higher forum.[S. 260A]