Direct Tax Vivad Se Vishwas Act, 2020
S. 4: Filing of declaration and particulars to be furnished – Depositing the challan under minor head ‘200’ instead of ‘400’ -Directed to give credit and issue revised Form No 3 [ Art , 226 ]

Wealth-Tax Act, 1957

S. 2(ea):Assets — Urban land — Agreement for sale of land to developers in December 2000 — Possession was given to buyers —Buyers conveying the land to third person in August 2007 – Value of land not assessable in hands of assessee. [ S. 2(n) 3, 16(3), 17 ]

Wealth-Tax Act , 1957

S. 2(ea):Asset -Stock in trade – Urban land – Net wealth – Special Township and Tourism Project – Stock in trade – Not liable to wealth -tax – The aggregate value of debt owed by Respondent in respect of assets owned by Respondent have to be reduced from the aggregate value of asset belonging to Respondent. [S. 2(e)(a)(v), 2(m), Bombay Tenancy and Agricultural Lands Act, 1948, S. 63-IA(1) ]

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 – Chapter V of the Finance Act, 2019- Amnesty Scheme .

Clause 126: Verification by designated committee – Failure to deposit the tax with in stipulated time – Rejection of application is held to be justified [ Clause, 127, 129, Art . 226 ]

Expenditure tax Act, 1987.

S. 21 : Revision-Notice-Notice can be issued only by Commissioner-Notice issued by Assistant Commissioner-Not Valid-Principles of natural justice-Principle of waiver cannot be invoked so as to confer jurisdiction.

Income Declaration Scheme of 2016,
S. 195 : Power to remove difficulties-Not depositing the first instalment with in time-Board refusing to condonation of delay-Concession and excess indulgence would have demotivating effect on honest taxpayers making regular and prompt tax deposit-Dismissal of application is held to be not justified. [S. 184, ITA, S. 119,(2),(Art.14]

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
S.10(1): Assessment – No summons are pending – Permitted to travel to UAE and Thailand, with a direction that he shall return to India on or before 6-4-2022, subject to furnishing of security as specified and subject to furnishing a full itinerary of his stay at UAE and Thailand, along with a functional phone number [ Art , 226 ]

Direct Taxes Vivad Se Vishwas Act, 2020.

S. 2(1)(a): Appellant – Declaration processed and Form 3 issued To Assessee -Rejection of declaration -Not valid —State cannot claim benefit of its own mistake. [S. 4 , Art , 226 ]

Gift-tax Act, 1958

S. 15: Assessment – Asset gifted – Valuation — Question of fact .[ S. 15(2)]