S. 271(1)(c): Penalty-Concealment-Mistake in return-No intention to conceal income or furnishing inaccurate particulars thereof-Order of Tribunal deleting the penalty affirmed. [S. 139]

S. 271(1)(c) : Penalty-Concealment-Bona fide belief-Charitable trust-Registration-Deletion of penalty by the Tribunal is affirmed. [S. 12A, 260A]

S. 264 :Commissioner-Revision of other orders –Rejection of application for rectification on ground that error sought to be rectified was not manifest-Commissioner had no power to revise order under section 264.[S. 143(1), 154]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Alleged bogus purchases-Assessment had been passed after due enquiry-Revision of order not valid.[S. 143(3), 260A]

S. 263: Commissioner-Revision of orders prejudicial to revenue-Tribunal finding that Assessing Officer had made sufficient inquiry and order of assessment was not erroneous-Order of revision not valid.[S. 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Assessing Officer taking one of two possible views-Order of Assessing Officer not erroneous-Order cannot be revised. [S. 260A]

S. 260A: Appeal-High Court-Order of Tribunal rejecting application for rectification of its order not appealable.[S. 254(2)]

S. 260A : Appeal-High Court-Dispute settled-Appeal of revenue dismissed. [Direct Tax Vivad se Vishwas Act, 2020]

S. 254(1) : Appellate Tribunal-Powers-Remand-Cross appeal-Power should not be exercised in an arbitrary manner.[S. 260A]

S. 254(1): Appellate Tribunal-Duties-Cross objection-Cross-objection only to support first appellate order and no arguments advanced in support thereof-Appeal for other two years Adjudication of issue would apply mutatis mutandis to remaining two assessment years-No question of law arises.[Form No 36A, S. 260A]