S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Failure to file return of income-Payment of tax with interest-No wilful evasion of tax-Prosecution quashed. [S. 140A, 276C(2), 276CC]
S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Failure to file return of income-Payment of tax with interest-No wilful evasion of tax-Prosecution quashed. [S. 140A, 276C(2), 276CC]
S. 271(1)(c) : Penalty-Concealment-Sanction of Joint Commissioner-Definition-Includes Additional Commissioner-Sanction of Additional Commissioner obtained-Penalty proceedings validly initiated. [S.2(28C), 260A, 271(1)(c), 274(2)].
S. 270A : Penalty for under-reporting and misreporting of income-Grant of immunity from penalty and prosecution-Voluntary computation of income filed to buy peace and avoid litigation-Failure to specify in penalty notice whether proceedings initiated for under-reporting or misreporting-Granted immunity. [S. 270AA(4), Art. 226]
S. 264 : Commissioner-Revision of other orders-Commissioner can give relief to an assessee who has committed mistake-DTAA-India-Kuwait. [S. 143(3), Art. 10, Art. 226]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Income Declaration Scheme, 2016-Declaration accepted and consequent assessment-Revision is not valid. [Income Declaration Scheme, 2016]
S. 260A : Appeal-High Court-Penalty-Monetary limits for appeals by Department Commissioner (Appeals) reducing penalty to sum below Rs. 20 Lakhs-Appeal to High Court maintainable. [S. 271(1)(c)]
S. 260A : Appeal-High Court-Income from undisclosed sources-Share application money-High Court disposing of Department’s appeals in one paragraph without discussion-Order set aside and matters remitted to High Court for consideration afresh on merits. [S. 56(1), 68]
S. 260A : Appeal-High Court-Substantial question of law-High Court-Dismissal of appeal non-speaking and non-reasoned order-Unsustainable-High Court to dispose of appeal afresh passing speaking and reasoned order.
S. 254(1) : Appellate Tribunal-Powers-Admit new claim-Claiming deduction of expenditure erroneously treated in return as capital-Tribunal justified in entertaining. [S. 37(1)]
S. 251 : Appeal-Commissioner (Appeals)-Stay of demand-Writ petition dismissed by High Court-Parties agreeing to allow matters before Commissioner (Appeals)-Matter disposed with direction for maintenance of Status Quo. [Art. 226]