S. 5 : Scope of total income – Accrual of income — Cash compensatory assistance and duty drawback —Not sanctioned to assessee during relevant year by customs authorities — Income did not accrue- Not taxable. [ S.145 ]

S. 271C : Penalty – Failure to deduct at source -Leave travel allowance – Reasonable cause -Penalty not warranted[ S. 10 (5) , 133A ,273B ]

S. 271(1)(c) : Penalty – Concealment – Not representing before CIT (A) – Matter remanded to CIT (A) [S. 250 ,254 (1) ]

S. 271(1)(c) : Penalty – Concealment – Notice not specifying charge -Natural justice — Show-cause notice void ab initio- Levy of penalty is not valid [ S.274 ]

S. 271(1)(c) : Penalty – Concealment -Not specifying the charge- Notice vague — Levy of penalty not sustainable.[ S.274 ]

S. 271(1)(c) : Penalty – Concealment – Failure to furnish details of persons from whom donations received — Not a case of concealment of income or furnishing inaccurate particulars of income — Penalty not leviable . [ S. 11, 132 ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – -Fees from students -Explanation was furnished at the original assessment proceedings – Revision is held to be not valid . [ S.2(15)),12A,143(3) ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Source of funds from abroad —Commissioner not conducting enquiry to find order erroneous and prejudicial to revenue — Revision not valid.

S. 263 : Commissioner – Revision of orders prejudicial to revenue -Prior period income – Disclosure before Settlement Commission —Neither erroneous nor causing prejudice to interests of revenue – Revision is held to be not valid . [ S.43B 115JB ]

S. 263 : Commissioner – Revision of orders prejudicial to revenue – Business expenditure – Provision for warranty – Record includes all documents available with department even for earlier years- Revision is held to be not valid. [ S .92CA(4),144C(3), 263(1b) ]