S. 271C : Penalty-Failure to deduct at source-Interest on fixed deposits-Agra Development Authority-Statutory Body-Not liable to deduct tax at source-Levy of penalty is not valid. [S. 194A(3)(iii)(f), Uttar Pradesh Urban Planning And Development Act, 1973]

S. 271(1)(c) : Penalty-Concealment-Faceless penalty scheme-rejection of request for personal hearing-Order set aside. [S. 144B, 274, Art. 226]

S. 264 : Commissioner-Revision of other orders-Binding precedent-Subordinate Authority to follow the ruing of Higher Authority-Rejection of revision petition on ground that appeal pending in High Court on similar issue against order of Tribunal-Held to be not proper-Matter remanded for de novo consideration. [S. 260, Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order passed after enquiry-Order not erroneous-Free trade zone-Not necessary to maintain separate books of accounting for export unit-Circular and instructions-Binding on Income-Tax Authorities. [S. 10A, 119]

S. 254(2A) : Appellate Tribunal-Stay-Delay in proceedings not attributable to assessee-Tribunal has the power to grant stay even beyond period of 365 days. [S. 254(1)]

S. 245D : Settlement Commission-Limitation-Delay in passing order not due to assessee-Delay could be condoned. [S. 245D(4), 245HA(1)(iv)]

S. 245A : Settlement Commission-Cessation of Settlement Commission-Pendency of proceedings as on 31-1-2021-Constitutional validity of provision-Directions are issued to consider the applications by the Interim Board would be if the proceedings were pending as on January 31, 2021. [S. 245C, Art. 14, 19(1)(g), 20(2), 21, 226]

S. 245D : Settlement Commission-Violation of principle of natural justice-No opportunity is given to raise objections to order-Order of Settlement Commission is set a-side. [S. 245C, 245D(3), 245D(4), Art. 226]

S. 245 : Refund-Set off of refunds against tax remaining payable–Opportunity of hearing not provided before adjustment-Entitled to refund of adjustments in excess of 20 Per Cent. [S. 156, 220, 227, Art. 226]

S. 244A : Refund-Interest on refunds-Deduction of tax at source-Excess deduction-Interest payable to deductor-Interest to be calculated from payment of tax. [S. 195(2)]