S. 271(1)(c) : Penalty – Concealment – Penalty initiated under both limbs – Penalty levied for concealment of income – Levy of penalty is held to be not valid .

S. 271(1)(c) : Penalty – Concealment – Disallowance of expenses -Amount debited in profit and loss account — Neither concealment of income nor furnishing inaccurate particulars of income — Penalty not warranted. [ S.14A , R.8D ]

S. 271(1)(c) : Penalty – Concealment – Disallowance of expenses due to not deduction of tax at source – Disallowance of expenses on Corporate social responsibility expenses – Levy of penalty is held to be not valid .[ S. 37(1) ,40(a)(1), 40(a)(iii) ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue –
Notice of assessment and assessment order completed in name of legal representative — Issue of notice on late assessee and consequent assessment invalid — Revision is held to be in valid .[ S.143(2) , 143(3) ]

S. 253 : Appellate Tribunal – Asssessee expired after filing of appeal – Legal heirs were not brought on record – Authorised representative appeared before the CIT(A) on behalf of deceased – Appeal is not maintainable – Legal heirs has to file Form No 35 before CIT (A)bringing the legal heirs on record after intimating death of the assessee to the CIT (A) -Matter remanded to the file of CIT(A) to decide the matter in accordance with law . [S.250 , Form , 35 , 36 ]

S. 250 : Appeal – Commissioner (Appeals) – Delay of eight years – Misleading facts – Refusal to condone the delay is held to be justified [ S.249 , 254(1)

S. 250 : Appeal – Commissioner (Appeals) – Procedure -Assessment -Service of notice — Assessee expired before service of notice —Service of notice upon dead person — No jurisdiction to pass assessment order on legal heir-Appeal filed manually – Order of CIT (A) set aside and directed to decide on merit . [ S.142(1) , 143 (3) 148, 159, Rule , 12, 45 ]

S.234E: Fee-Default in furnishing the statements- No power in authority either to compute and collect any fee — Demand prior to 1-6-2015 — Not sustainable.[ S.200A ]

S. 194H : Deduction at source – Commission or brokerage – Fees for professional or technical services – Discount to prepaid cards to distributors – Principal to principal basis – Roaming arrangement with other distributors – Not liable to deduct tax at source under section 194H or under section 194J -Interest is not leviable [ S.194H , 201 (1) ]

S. 143(3) : Assessment – Search and seizure – Excess consumption – Suppression of receipts –Discounts – Addition is held to be not valid [ S.132A ]