S. 4 : Charge of income-tax-Accrual of income-Retention money Retained by Electricity Board subject to fulfilment of no-defect or liability-Cannot be treated as income-Sum taxable only in year of receipt or accrual. [S. 5, 145]

S. 11 : Property held for charitable purposes – Education – Study and promote the latest development in the filed of Architecture – Mere surplus arising as a result of charitable activities the Institution does not cease to be a charitable institution – Entitle to exemption. [ S. 2(15), 12A, Architect Act , 1872 ]

S.69A: Unexplained money – Demonetization – AIR information -Amount deposited to bank from earlier withdrawals – Addition was deleted – Cash Deposits in Partnership Firm’s bank Account – Amount transferred to partner’s account as withdrawal from capital –Addition cannot be made in the hands of partner . [ S. 2(31)iv),133(6)]

S. 123(e) : Municipal Property Tax-Exemption-Hospital-Hospital run by Society-Objects of society was not purely charitable-Exemption from Income-tax Act, 1961 was not granted-Hospital not exempt from Municipal Property Tax. [IT Act, 1961, S. 11, 12,12A, Companies Act, 2013, S. 135].

S. 2(1)(a)(i) : Appellant-Protective assessment-Amounts paid under protective assessment must be returned to assessee-Same income cannot be assessed in hands of assessee more than once-The Act is not intended either to collect or retain any amount which is not due from an assessee. Under section 237 under Chapter XIX of the Income-tax Act, 1961, there is no limitation prescribed for granting refund of the amount paid in excess as tax. [IT Act, S. 143(3), 154, 237, 244A, Art. 226]

S. 2(1)(a)(i) : Appellant-Delay in filing appeal condoned-Deemed to have been filed before expiry of limitation-Rejection of declaration was not valid. [Art. 226]

S. 279 : Offences and prosecutions-Sanction-Chief Commissioner-Commissioner-Compounding of offences —CBDT Circular issued in 2019-Assessee over 70 years-Discretion to compound offences-Paid tax, penalty and interest-Directed to consider the application for compounding the offence. [S. 119(1), 271(1)(c), 273A, 276C, 277, 279(2), Art. 226]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Rejection of application for compounding of offences-Contempt proceedings-Directions Issued by Court in contempt petition-Court cannot issue directions traversing beyond its scope of jurisdiction-Liberty was granted to the assessee to file a fresh application for compounding of offences and put forth all his contentions. [S. 277, 279, Contempt of Courts Act, 1971, S. 11, 12, Art. 226]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax Power of High Court to try offences committed-Direction to consider application for compounding of offence-Rejection of application for compounding of offence based on circular issued by Central-Contempt petition was dismissed-Directed to consider the application for compounding of offence according to new circular and provisions of section 279(1A of the Act. [S. 277, 279(IA), Code of Criminal Procedure, 1973, S. 482, Art. 215, 226, Contempt of Courts Act, 1971, S. 11, Art. 226]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Limitation for filing Criminal Complaint-Concealment of income in Foreign Bank-Economic offence-No limitation prescribed-Economic Offences (Inapplicability of Limitation Act) Act, 1974-Evidentiary value of documents —Authenticity of documents would be decided by Trial Court-Powers of High Court-No power to review or alter order once signed-Clarification seeking dispensation with appearance of assessee in Trial Court-Assessee to seek remedy before Trial Court. [S. 131, 148, to quash 250(6) 273A, 276(1), 277,279(1A), Code of Criminal Procedure, 1973, S. 205, 362, 482 Economic Offences (Inapplicability of Limitation Act, 1974, Indian Evidence Act, 1872, S. 78(6)]