S. 276C : Offences and prosecutions-Willful attempt to evade tax- Delay in payment of tax-Admission of liability in return and subsequent payment of tax-Criminal proceedings quashed. [S. 276(2)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Appellate Tribunal-Power-Revision on ground pf lack of enquiry by Assessing Officer-When the Tribunal agreeing with Commissioner, the Tribunal has no power to set aside the order, when it’s is not subject matter of appeal. [S. 11, 12AA, 3(8), 80IB(10), 254(1)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Purchase of three units-Possible view -Revision is held to be not valid [S. 54, 54F]

S. 263 : Commissioner-Revision of orders prejudicial to revenue- Export of computer software-Development of software at client’s site outside India-Assessing Officer taking one of two plausible views-Revision is held to be not valid. [S. 10A]

S. 260A : Appeal – High Court -Refusing to frame question as substantial question of law – High Court cannot review its decision.

S. 260A : Appeal-High Court -Monetary Limit-Case not falling within exception-Appeal not maintainable.

S. 260A : Appeal-High Court-Monetary limit-Notification dated 11-7-2018 of Central Board Of Direct Taxes-Case not falling within Exception-Appeal not maintainable. [S. 253, 254(2)]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Assess ability of capital gains-New plea could not have been considered by the Tribunal-Re assessment-Limitation- Reassessment proceedings were not barred by limitation-Matter remanded to the Assessing Officer. [S. 149, 150, 254(1)]

S. 254(1) : Appellate Tribunal-Duties-Order passed without considering submission that case was covered by earlier decisions of Tribunal-Matter remanded. [S. 273B]

S. 254(1) : Appellate Tribunal-Duties Reassessment-After the expiry of four years-Non speaking order by the Appellate Tribunal-Matter remanded. [S. 50B, 147, 148, 253]