S. 98 : Securities Transaction tax-Short collection of tax-Interest and penalty-Purchase or sold through a broker registered with the stock exchange-Stock exchange was not liable to any interest and penalty. [S. 15, 99, 104, Securities Transaction Tax Rules, 2004, R. 3]

S. 2(1)(a)(i) : Appellant-Pending appeal-Appeal was filed on 29 th March 2013 and numbered-High court condoned the delay-The Rejection of application was quashed-Entitle to file Form No-4 in response to Form No. 3. [S. 260A, Art. 226]

S. 281B : Provisional attachment-Mere apprehension on the part of the respondents that huge tax demands are likely to be raised on completion of assessment is not sufficient-Attachment of fixed deposit was quashed. [S. 153A, Art. 226]

S. 271(1)(c) : Penalty-Concealment-Non striking off of irrelevant portion-Order of Tribunal confirming the penalty notice was set aside. [S. 274]

S. 264 : Commissioner-Revision of other orders-Option of the assessee either to file an appeal or to file a revision-Sale of agricultural land-Capital gains-Matter remanded to the Assessing Officer to decide in accordance with law. [S. 2(14)(ii), 2(47), 48, 246A, Art, 226]

S. 264 : Commissioner-Revision of other orders-Reasoned order-DTAA-India-USA. [S. 110-O, Art. 10(2), Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Prima facie satisfaction was not arrived by the Commissioner-Interim order-Matter was adjourned to 26-8 2021. [Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Dispute resolution panel-Draft assessment order-No notice of demand attached-Order cannot be revised-No loss to revenue. [S. 144C]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Merger-Subject matter of appeal-Investments written off-Book profit-Issue was not subject matter of appeal-Revision was quashed. [S. 115JB]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Limitation-Reassessment-Issue which was not subject matter of reassessment limitation has to be computed from the original assessment-Revision was held to be barred by limitation. [S. 143(3), 147, 263(2)]