S. 271(1)(c) : Penalty-Concealment-Search-Loss return-Revised return-Violation of principle of natural justice-Faceless assessment-The conduct of the Revenue would depict a partial violation of principles of natural justice-Personal hearing was not granted-Order of penalty is set aside to pass fresh order after considering the contentions.[S. 132,143(3), 153A, 274 Art. 226]

S. 271(1)(c) : Penalty-Concealment-Notice-Not specifying the limb under which the penalty proceedings are initiated-Order of Tribunal is affirmed. [S. 274]

S. 271(1)(c) : Penalty-Concealment-Co-operative societies-Deduction under section 80P-Notice is issued in SLP filed by the Revenue. [S. 80P(2)(a)(i), 80P(4), Regional Rural Development Act, 1976, S. 22]

S. 268A : Appeal-Instructions-Circulars-Monetary limits-Low tax effect-Appeal of Revenue is dismissed. [Art. 136]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Interest on refunds-Order passed giving effect to the order of the CIT(A)-Order of Tribunal quashing the revision order is affirmed. [S. 244A]

S. 263 : Commissioner-Revision of orders prejudicial to Revenue-Tax on distributed income to shareholders-Revision order barred by limitation-Provisions not applicable for the year under consideration. [S. 115QA(1), 154, The Companies Act, S. 77, 402]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-
Capital gains-Full value of consideration-Stamp valuation-Land was sold by secured creditors-Order of Tribunal quashing the revision order is affirmed. [S. 45, 50C, 143(1), The Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 (SARFAESI Act)]

S. 260A : Appeal-High Court-Revision of orders prejudicial to revenue-Appeal-Appeal against the assessment order and revision order-Both orders to be heard together. [S. 10B(7), 80IA (8), 263]

S. 260A : Appeal-High Court-Delay of 1110 days-Delay was due to change in their Standing Counsel and previous counsel’s failure to inform them about appeal’s status-Delay was not condoned-Appeal was dismissed.

S. 260A : Appeal-High Court-Delay of 707 days-Sufficient cause-Heavy workload-Lack of man power-Delay was not condoned-[S. 263, Art. 226]