S. 271AA : Penalty-Failure to keep and maintain books of accounts-Documents-Specified domestic transactions (SDTs)-2 per cent of value of SDTs Exceeded qualifying amount of Rs. 5 crores-Transaction with relative was only to Rs. 1.80 lalks-Term relative as given in section 2(41), which will prevail for understanding connotation of term relative under section 40A(2)(b) over one given in Explanation to section 56(2)(v) of the Act-Levy of penalty was held to be not justified. [S. 2(41), 40A(2)(b), 56(2(v),92BA, 92D, 92E]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Commissioner has not pointed out any error for the relevant assessment year-Revision is held to be not valid. [S.40(a)(1), 92CA]

S. 254(1) : Appellate Tribunal-Powers-Pandemic-Request for an adjournment of six months was rejected-Directed to fix the hearing on 24-5-2021.

S. 251 : Appeal-Commissioner (Appeals)-Powers-Amounts not deductible-Deduction at source-Non-resident-Reimbursement of expenses- Cost of allocation-Not passed reasoned order-Matter remanded to CIT(A). [S. 9(1)(vii), 40(a)(i), 195, 250, 254(1)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Common order-Failure to mention Assessment year 2014-15-Matter remanded. [S. 154, 254(1)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Reference to DVO-Failure to deal with various issues raised by the assessee-Matter remanded. [S.44F, 69A, 142A, 250(6), 254(1)]

S. 250 : Appeal-Commissioner (Appeals)-Procedure-Principle of natural justice-Written submission-Right to be heard was not waived-Order was set aside. [S. 254 (1)]

S. 246A : Appeal-Commissioner (Appeals)-Appealable orders-Protective assessment converted into substantive assessment-Recovery proceedings-Appealable order [S. 143 (3), 153A, 156]

S. 194J : Deduction at source-Fees for professional or technical services-Remuneration to consultant doctors-Cannot be considered as employees of hospital-Provision of section 194J is applicable and not provision of section. 192 of the Act. [S. 192]

S. 153C : Assessment-Income of any other person-Search-Unnamed documents-Statement recorded after conclusion of search cannot be consideration as information for invoking the provision of section. 153C of the Act. [S. 131(IA), 132]