S. 2(1)(a)(i) : Appellant-Pending appeal before Appellate Tribunal-Deemed pendency-Condonation of delay-Appeal filed on 25-1-2021-Declaration was filed on 8-2-2021-Delay condoned by Tribunal by order dated 15-2-2021-Rejection of application. Was held to be not valid. [S. 2(1)(j)(B), IT Act, 253(1), 254(1), Art. 226]

S. 2(1)(a) : Appellant-Draft assessment order-Final assessment order was not passed-Eligible under the scheme [IT Act, S. 144C, Art. 226]

S. 4: Filing of declaration and particulars to be furnished S. 4: Filing of declaration and particulars to be furnished -Designated Authority-Dispute Resolution-Tax deducted at source-Prepaid taxes-Computer software-Shortcomings in computer programme-Hardships to assessees-Assuring resolution of glitches-Directions issued-The court directed the respondents to file a status report within two weeks. [ S. 2(1)(a), Art, 226]

S. 281B : Provisional attachment-Mere apprehension that huge tax demand was anticipated is not sufficient-Writ is maintainable against provisional attachment. [S. 226, Art. 226]

S. 281 : Certain transfers to be void-Property mortgaged to bank before passing of assessment order-Auction sale-Transfer of property not void-[S. 226, Sch. Ii, R. 11, Securitisation And Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, S.13, 26e,Art, 226]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Failure to pay self assessment tax-80% of tax was paid prior to filing of complaint-Delayed payment could not be construed as an attempt to evade tax. [S. 140A, 276(2), 276CC, 278E, Code of Criminal Procedure, S. 482]

S. 271AAB : Penalty-Search initiated on or after Ist day of July 2012-Search not conducted, penalty cannot be levied. [S. 132(4), 133A, 153C, 260A]

S. 271(1)(c) : Penalty-Concealment-Quantum of penalty-Penalty to be on basis of tax sought to be avoided and not on total tax liability.

S. 268A : Appeal-Instructions-Lower than threshold limit-Exceptions-Special order-Penny stock cases-Organized tax evasion activity-Special order of Board is required in cases involving organized Tax evasion Activity.-Appeal was dismissed. [S. 260A.]

S. 264 : Commissioner-Revision of other orders-Subject matter of appeal-Revised return-CIT (A) dismissed the appeal on the ground that the admitted tax was not paid–Rejection of revision application was held to be not justified-Matter remanded. [S. 246, Art. 226]