S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Principal officer-Merely because a person holds an office in a corporate entity, it would not be sufficient to place that individual in clause (b) of section 2(35); he must be connected with management and administration of company Matter remanded. [[S. 2(35)(b), Art. 226]

S. 275 : Penalty-Bar of limitation-Natural justice-Delay of ten years in issuing show cause notice-Notice issued in November 2017-Barred by limitation-Order of High Court is affirmed-SLP of Revenue is dismissed. [S. 271, 274, 275(1)(c)]

S. 271DA : Penalty for failure to comply with provisions of section 269ST-Attachment of bank account-Pendency of appeal before CIT(A)-Directed to remit a certain amount-Attachment is directed to lifted. [S.12A, 80G, 269ST, Art. 226]

S. 264 : Commissioner-Revision of other orders-Principle of natural justice-Application was rejected-Matter was not heard and disposed on the date hearing-Matter is set aside to decide the matter after giving a reasonable opportunity of hearing. [Art. 226]

S. 264 :Commissioner-Revision of other orders-Capital gains-Intimation under section 143(1) is an order amenable to revision jurisdiction-Matter remanded to the Principle Commissioner to pass s fresh order on application of assessee.[S. 45, 48, 143(1), 264 Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Method of accounting-Closing stock-Not recorded a specific finding that it was a case of no enquiry by Assessing Officer-Order of Tribunal quashing the revision order is affirmed.[S.145(3), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue- Cash credits-Share application money-Second revisionery order-Order of Tribunal setting aside second revisionery order is affirmed. [S. 68, 143(3), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Business expenditure-Assessing Officer has applied his mind-Order of revision set aside by the Tribunal is affirmed. [S. 37(1), 57, 143(3), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Bad debt-Provision for bad and doubtful debts-Schedule bank-Questions were asked in the course of assessment proceedings-Replies are filed-Revision is held to be not valid-No substantial question of law. [S.36(1)(viia), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Depreciation-Internal Audit party-Assets were not put to use-Assessment order is neither erroneous or prejudicial to the interest of Revenue-Order of Tribunal is affirmed-No substantial question. of law.[S.32, 260A]