S. 271C : Penalty-Failure to deduct at source-Deduction and deposit of tax in subsequent year after receipt of invoices-No Tax evasion or loss of revenue-Penalty not leviable [S.40(a)(ia), 273B, 274]

S. 271C : Penalty-Failure to deduct at source-External development charges paid to the Haryana Urban Development Authority-Levy of penalty was deleted.

S. 271B :Penalty-Failure to get accounts audited-Limitation-Notice issued two and half years after assessment order passed-Barred by limitation. [S. 44AB]

S. 271B : Penalty-Failure to get accounts audited-No finding in the assessment order-Levy of penalty after 30 months after completion of the assessment-Barred by limitation. [S. 44AB, 275(1)(c)]

S. 271AAB : Penalty-Search initiated on or after 1st day of July 2012-Undisclosed income-Assessing Officer initiated penalty proceeding without mentioning specific charge-Show cause notice issued in routine manner-Penalty levied is void ab initio. [S.274]

S. 271AAA : Penalty-Search initiated on or after 1st June, 2007-Undisclosed income-Surrender of income-Addition not based on material discovered during search in any form-Penalty is not valid.[S. 132 (4), 153A]

S. 271AAA : Penalty-Search initiated on or after 1st June, 2007-Disclosure not made in statement recorded during search but pursuant to search action and not voluntary-Penalty justified. [S. 132(4) 271AAB]

S. 271(1)(c) : Penalty-Concealment-Disclosure of income surrendered during survey in the return-Mandate of Expln. 1 to S. 271(1)(c)-Income declared in survey cannot constitute bedrock for imposition of penalty-Penalty was deleted. [S. 133A]

S. 271(1)(c) : Penalty-Concealment-Not struck off irrelevant limb in penalty notice-Original penalty proceedings are vitiated-Direction to enhance penalty will not survive. [S. 250, 251, 274]

S. 271(1)(c) : Penalty-Concealment-Addition on account of deeming provision-Neither concealment of income not furnishing inaccurate particulars of income-Penalty not sustainable. [S.50C]