Income Declaration Scheme , 2016

S. 191 : Tax paid under the Scheme shall not be refunded – Paid two instalments – Default in paying final instalment – Not entitle to get the refund already pad . [ S. 183, 185 Art, 226 ]

S. 275 : Penalty-Bar of limitation-limitation begins to run from date of order of Appellate Tribunal was served upon Commissioner (Judicial). [S. 271(1)(c), 275(1)(a)]

S. 271D : Penalty-Takes or accepts any loan or deposit-Amount received from sister concern in a running account were held not to constitute as an infraction under Section 269SS-Tribunal should have remanded matter back-Order of penalty was set aside. [S. 254(1), 269SS]

S. 271D : Penalty-Takes or accepts any loan or deposit-Depositors belonged to rural areas where adequate banking facilities were not available-Deletion of penalty is held to be justified. [S. 269SS]

S. 271(1)(c) : Penalty-Concealment-Writ against penalty order is not maintainable when the quantum addition is in challenge before Appellate Authorities. [S. 144, 271(1))(b), Art. 226]

S. 271(1)(c) : Penalty-Concealment-Not declared capital gain arising from sale of leasehold rights-Deletion of penalty is held to be justified. [S. 45, 54EC]

S. 271(1)(c) : Penalty-Concealment-Disallowance of claim-Appeal pending before High Court-Reasonable explanation-Deletion of penalty is held to be justified. [S. 36 (1)(iii)]

S. 271(1)(c) : Penalty-Concealment-Capital gain not shown in original return-Revised return prior to issue of notice u/s. 153C of the Act-Deletion of penalty is held to be justified. [S.45, 133A, 153C]

S. 271(1)(c) : Penalty-Concealment-Depreciation withdrawn during subsequent search proceedings-Levy of penalty is held to be not justified. [S. 32, 132(4), 153A]

S. 271(1)(c) : Penalty-Concealment-Unless while issuing notice under section 271, read with section 274, no details of any charge were provided penalty cannot be levied [S. 274]