S.275: Penalty – Concealment – Limitation – Appeal – Supreme Court – Questions of law raised first time – Matter set aside to Tribunal [ [S. 254(1) ,261, 271(1)(a), 271(1)(c), 271D]

S.271(1)(c): Penalty -Concealment of particulars of income – inaccurate particulars of income- Making of claim which is not sustainable in law – Claim made in the return cannot be held to be furnishing inaccurate particulars [S. 14A, 143 ].

S.269UD: Purchase of property by Central Government – Order by appropriate authority for purchase by Central Government of Immoveable property – Chapter XX-C- Constitutional validity of the said chapter – Principles of natural justice to be followed though not specifically provided – Adverse order to be supported with reasons – Interpretation of statues – Rule of reading down the provision .[ S. 269UA , 269UC, 269UE ]

S. 263: Revision by Commissioner – Assessment order is neither erroneous nor prejudicial to the interests of the Revenue when two views are possible – two views should exist at the time when the revision order is passed [ S.80HHC ]

S.262: Appeal to Supreme Court – New ground relating to same issue allowed to be raised for the first time – Pure question of law
[ S.43B , West Bengal Excise (Manufacture of Country Spirit in Labelled and Capsuled Bottles) Rules, 1979 , R .6 ]

S.261 : Appeal to Supreme Court – Doctrine of merger – Dismissal of special leave petition – Dismissal of Appeal – Grant of interest free loan or loan at a concessional rate of interest does not result in benefit or perquisite to the employee [S. 17(2) 40A(5), Constitution of India , Art, 133, 136 ]

S.260A : Appeal to High Court – Before pronouncing judgment the substantial question of law must be formulated – If the High Court is of the view that an appeal also involves any other substantial question of law other than that formulated earlier, it should for reasons to be recorded, first formulate the question and then hear the same – amount received towards non-compete covenant is a capital receipt not chargeable to tax [ S.4 , 28(ii)(a), 260A(4) , Code of Civil Procedure, 1908, S.100 ]

S. 254(2) : Appellate Tribunal – Rectification of mistake apparent from record – Not considering the decision of a co-ordinate Bench of the Tribunal is a mistake apparent from records.

S. 254(2) : Appellate Tribunal – Rectification of mistake apparent from the record – Effect of not considering decision of Jurisdictional High Court / Supreme Court

S. 254(2) : Appellate Tribunal – Rectification of mistake apparent from the record – Non consideration of paper book filed is a mistake apparent from the record – Direction to hear the appeal afresh considering the documents already filed in the paper book