S. 271(1)(c) : Penalty-Concealment-Interest-Donation-of small sums-Penalty not leviable merely because receipts could not be located. [S. 37(1), 80G]

S. 271(1)(c) : Penalty-Concealment-Neither Assessment order nor penalty notice specifying whether proceedings initiated for concealment of income or filing inaccurate particulars of income-Penalty is not valid [S. 274]

S. 271(1)(c) : Penalty-Concealment-Difference between interest declared in books and Form 26AS-levy of penalty is not justified [Form, 26AS]

S. 271(1)(c) : Penalty-Concealment-Not mentioning nature of concealment in notice-Notice invalid-Levy of penalty is not valid.[S. 274]

S. 271(1)(c) : Penalty-Concealment-Deduction of expenditure-Sale and lease back-Depreciation-Levy of penalty is not valid. [S. 32, 35E]

S. 271(1)(c) : Penalty-Concealment-Book profit-Prior period expenses-Loss as per regular assessment-Deletion of penalty is valid. [S. 115JB]

S. 271(1)(c) : Penalty-Concealment-Survey-Surrender of income-Included in the return of income-Reported income and assessed income is same-Deletion of penalty is valid [S. 133A]

S. 271(1)(c) : Penalty-Concealment-Bogus purchases-Survey-Additional income declared in the revised return-Penalty was deleted.

S. 271(1)(c) : Penalty-Concealment-Show cause notice-Not specifying the charge-Notice without striking off inapplicable words-Notice not valid-Penalty order was quashed. [S. 274]

S. 271(1)(b) : Penalty-Failure to comply with notices-Reassessment proceedings were held to be without jurisdiction-Penalty proceedings is also quashed. [S. 142(1), 147, 148]