S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Acquittal after 29 years of launching of prosecution-No finding against assessee in penalty proceedings-Trial Court is justified in a. 277]

S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Failure to issue notice treating director as Principal Officer of company-Cannot be decided in writ proceedings. [S. 2(35), 278B, Art. 226]

S. 273 : Penalty-Advance tax-false estimate-Failure to pay-Mere mistake in mentioning particular provision-Subsequent correction of mistake-Order of penalty is valid. [S. 273(2)(a), 273(2)(aa)]

S. 271AAA : Penalty-Search initiated on or after 1st June, 2007-Surrender of undisclosed income-Cover discrepancies-Levy of penalty is not valid.[S. 132]

S. 271(1)(c) : Penalty-Concealment-Capital or revenue-Debatable-Deletion of penalty is held to be justified.

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Two views-Interest receivable is written off-Explanation 2 is prospective in application-Prior to 1-6-2015 inadequacy of enquiry cannot be the ground for passing the revision order.

S. 260A : Appeal-High Court-Jurisdiction-Assessment order passed by the Calcutta-Madras High Court had no jurisdiction. [S. 127, 143(3) 147]

S. 254(1) : Appellate Tribunal-Duties-Ex Parte order-Matter remanded to Tribunal to decide appeal on merits.[S. 254(2), ITATR, 1963, R. 19, 24, Art. 226]

S. 245D : Settlement Commission-Settlement of cases-Full and true disclosure of undisclosed income-Pending application-Rejection of application is not valid-Matter remanded to Interim Board. [S. 245A, 245B, 245C, Art. 226]

S. 245D : Settlement Commission-Surrendering claim for depreciation on leased assets-Report of Commissioner for addition of interest on Government Securities-Order of Settlement Commission non-speaking-Matter referred to Interim Board-Precedent-Supreme Court decision-Judicial decision acts retrospectively. [S. 245AA 245C, R.9, Art. 226]