S. 276C : Offences and prosecutions – Wilful attempt to evade tax – Death of manging partner – Failure to pay self assessment tax – Tax and interest was paid before launching of prosecution-Delay of eight years in depositing the tax and interest – Launching of prosecution is quashed . [ S. 220, 276(2), 277, 278B, Code of Criminal Procedure, 1973 , S.482 ]
S. 276CCC : Offences and prosecutions-Search cases-Failure to furnish return-Search and seizure-Block Assessment for Assessment prior to 1-1-1997-No provision for prosecution prior to that date. [S. 132, 158BC(a)(ii), 158BFA, 277, 278B, 278E]
S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Failure due to inadvertence-Deposited tax deducted at source with interest Though After Delay-Instruction F. No. 255/339/79-IT(Inv.) dated May 28, 1980-Prosecution orders were quashed. [S. 201(1), 201(IA), 278AA, 278B, 279(1), Rules 30(2), Criminal Procedure Code, S.482]
S. 276B : Offences and prosecutions-Failure to pay to the credit tax deducted at source-Failure due to inadvertence-Deposited tax deducted at source with interest Though After Delay-Instruction F. No. 255/339/79-IT(Inv.) dated May 28, 1980-Prosecution orders were quashed-SLP of revenue dismissed. [S. 201(1), 201(IA), 278AA, 278B, 279(1), Rules 30(2), Criminal Procedure Code, S.482]
S. 270AA : Immunity from imposition of penalty, etc-Opportunity of hearing must be given before rejecting application. [270AA(2), 270AA(4),Art.226].
S. 263 : Commissioner-Revision of orders prejudicial to revenue Revision-Failure to consider report of Directorate of Vigilance and Anti-Corruption-Order is erroneous-Order of the Tribunal is set aside-Interlocutory order passed by Commissioner (Appeals) is not binding on Tribunal. [S. 254(1) 260A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Charitable purpose-Cancellation of registration-Section 12AA(3) is applicable only from the AY. 2011-12-Tribunal following its own decision against which appeal of the Revenue was dismissed. [S. 12A, 12AA, 143(3) 147, 260A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Judicial custody-Service of notice-Notice not served through Superintendent of Jail-Notice sent by speed post to last known address-Not valid service of notice-Revision order set aside-Appeal of Revenue is dismissed. [S. 132,143(3), 153C, 292BB]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Registration-Trust or institution-Revision denying benefit for AY. 2010-11 on basis of provision as amended in 1997 requiring to produce certificate of registration-Not valid-Provision prevailing in year when applied for registration is applicable. [S. 12A]
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Failure to claim larger claim of depreciation-SLP of the assessee is dismissed-Matter remanded to the Assessing Officer. [S. 32, 40A(2), 142(2A) Art. 136]