S. 281 : Certain transfers to be void-Recovery of tax-Attachment of property-Death of seller before executing sale of house property-Attachment of property for recovery of due from firms in which legal heirs were partners for periods subsequent to sale agreement-Tax recovery officer cannot declare transfer void-Non-release of registered sale deed by sub-registrar is not valid. [S. 226, Art. 226]

S. 281 : Certain transfers to be void-Recovery of tax-Family settlement-Pendency of proceedings-Transfer of property is void-Order of attachment is held to be valid. [S. 158BD, 226(3), Art. 226]

S. 271(1)(c) : Penalty-Concealment-Furnishing inaccurate particulars of income-Deletion of penalty is held to be justified.

S. 255 : Appellate Tribunal-Powers of Tribunal-Tribunal cannot transfer case from Bench falling within jurisdiction of a particular High Court to Bench under jurisdiction of different High Court. [S. 254(1), ITATR, 1963, R. 4., Art. 226]

S. 254(1) : Appellate Tribunal-Duties-Provisions for transitional liability on leave fare concession/Home travel concession, silver jubilee awards to employees and on resettlement Expenses-Submissions not considered-Matter remanded to Tribunal. [S. 36, 37(1), 253]

S. 246A : Appeal-Commissioner (Appeals)-Stay of demand-20 % of demand was not paid-Court directed to defer the recovery of demand till disposal of the appeal. [S.80P, 226]

S. 246A : Appeal-Commissioner (Appeals)-Pendency of appeal-Recovery of tax-Direction was issued to expedite the disposal of appeal and restraint against recovery of demand until disposal of appeal. [S. 143(3), 144B, 156, 226, Art. 226]

S. 245R : Advance rulings-Procedure-Application-Notice-Questions raised in application are not pending before Income-Tax Authority-Issue of notice is not bar to application for this year-Application was admitted. [S. 142 (1) 143 (2)

S. 153C : Assessment-Income of any other person-Search- Satisfaction note issued by the Assessing Officer-Notice under section 153C is held to be valid. [S. 132, 147, 148, 153A, Art. 226]

S. 153C : Assessment-Income of any other person-Search-Service of notice-Notice without recording satisfaction is held to be not valid-Subsequent notice after valid satisfaction is held to be valid-High court can find out whether proper satisfaction is recorded or not, however cannot consider sufficiency of reasons [S. 132, 282, 282A Rule, 127, 127A, Art. 226]