S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Limitation for filing Criminal Complaint-Concealment of income in Foreign Bank-Economic offence-No limitation prescribed-Economic Offences (Inapplicability of Limitation Act) Act, 1974-Evidentiary value of documents —Authenticity of documents would be decided by Trial Court-Powers of High Court-No power to review or alter order once signed-Clarification seeking dispensation with appearance of assessee in Trial Court-Assessee to seek remedy before Trial Court. [S. 131, 148, to quash 250(6) 273A, 276(1), 277,279(1A), Code of Criminal Procedure, 1973, S. 205, 362, 482 Economic Offences (Inapplicability of Limitation Act, 1974, Indian Evidence Act, 1872, S. 78(6)]

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Company-Principal Officer-Notice must be served on Principal Officer of company —Notice held to be not valid-Order of Trial Court set aside. [S. 2(35), Code of Criminal Procedure, 1973.S. 245]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Presumption of culpable mental state-Delay in paying self assessment tax-Tax and interest paid before filing of complaint-Launching of prosecution malicious and in valid. [S. 140A, 276(2), 278E]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Presumption of culpable mental state-Delay in paying self assessment tax-Tax and interest paid before filing of complaint-Launching of prosecution malicious and in valid. [S. 140A, 276(2), 278E]

S. 271(1)(c) : Penalty-Concealment-Charitable trust-Denial of exemption-Show cause notice for issue of concealment penalty-Alternative remedy-Writ is not maintainable. [S. 11, 12, 12A, 274, Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Abatement of proceedings-Settlement of Dispute-Revision proceedings initiated abate-Revision held to be not valid. [Direct Tax Vivad Se Vishwas Act, 2020, Art. 226]

S. 254(1) : Appellate Tribunal-Powers-Jurisdiction of Tribunal confined to subject matter of appeal-Question before Tribunal regarding extent of deduction-Tribunal does not have power to disallow entire deduction. [S. 36(1)(iii), 57(iii)]

S. 254(1) : Appellate Tribunal-Powers-Deletion of penalties by the CIT(A) without obtaining remand report-Order remand-Held to be justified-Certain observation are deleted. [S. 271D, 271E, R. 46A]

S. 254(1) : Appellate Tribunal-Duties-Procedure for registration-Trust or institution-Activities Order of Tribunal granting registration without considering whether activities of trust charitable-Order not valid-Matter remanded to Tribunal. [S. 11(4), 11(4A), 12AA]

S. 245 : Refunds-Set off of refunds against tax remaining payable-Recovery of tax-Must be given information regarding proposed adjustment-Strictures-For not obeying and considering the judgments of the Supreme Court, as well as the provisions of sections 220(6) and 245 of the Act and the circulars of the Department Cost of Rs 50000 was imposed on the Assessing Officer to be deposited with the Rajasthan State Legal Services Authority. [S. 220(6), 222, 223, 246A, Customs Act, 1962 S. 129(e), 235(f), Art. 14, 19, 265]