S. 132B: Application of seized or requisitioned assets-Seized assets-Police Authorities-Specified Bank Notes-Deposit with RBI-Serial numbers available-Deposit permitted. [S 131, 132; Specified Bank Notes (Cessation of Liabilities) Act, 2017, S. 5(a); Rules, r. 2(a), Art. 226]

S. 132B : Application of seized or requisitioned assets-Release of seized jewellery-Strictures-Department and bank disputing responsibility for missing jewellery-Both authorities directed to investigate and take immediate action.[S. 119, 132, Art. 226]

S. 132: Search and seizure-Satisfaction note-Revenue did not have the satisfaction note, which formed the basis for issuance and authorisation of the search warrant under section 132(1)-Order was quashed.[S. 132(1), Art. 226]

S. 132: Search and seizure-Seizure of gold and jewellery claimed to be stock-in-trade-Plea challenging legality of seizure not raised before authorities-Opportunity granted to seek release. [S. 131(1A), 132(1)(iii),Art. 226]

S. 127: Power to transfer cases-Agreement between officers of equal rank-Condition precedent-Compliance with statutory requirements-Transfer valid. [S.127(2), Art. 226]

S. 119: Central Board of Direct Taxes-Circular-Condonation of delay in filing revised return-Order refusing to condone the delay was set aside, and the delay in filing the revised return was condoned.[S. 11, 139, Art. 226]

S. 119: Central Board of Direct Taxes-Circular-Condonation of delay in filing Form 10-Order passed by Commissioner (E) was set aside, and the delay in filing Form 10 was condoned.[S.11, 12A, Art. 226]

S. 119 : Central Board of Direct Taxes-Circular-Condonation of delay-Delay of 496 days in filing Form No. 10CCB-Genuine difficulties faced by CFO and implementation of new ERP system-Delay condoned. [S. 139 (5), Art. 226]

S. 119 : Central Board of Direct Taxes-Circular-Condonation of delay-Refund of TDS-Delay caused by arbitration proceedings and COVID-19-Condonation directed. [S. 119(2(b), 239, Art. 226]

S. 119: Central Board of Direct Taxes-Circular-Charitable or religious trust-Form 10B-Delay in filing-COVID-19 pandemic, shortage of funds and staff and difficulties in accounting and audit constituted sufficient cause for condonation of delay.[S. 11, Form 10B, Art. 226]