S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Presumption of culpable mental state-Delay in paying self assessment tax-Tax and interest paid before filing of complaint-Launching of prosecution malicious and in valid. [S. 140A, 276(2), 278E]

S. 276C : Offences and prosecutions-Wilful attempt to evade tax-Presumption of culpable mental state-Delay in paying self assessment tax-Tax and interest paid before filing of complaint-Launching of prosecution malicious and in valid. [S. 140A, 276(2), 278E]

S. 271(1)(c) : Penalty-Concealment-Charitable trust-Denial of exemption-Show cause notice for issue of concealment penalty-Alternative remedy-Writ is not maintainable. [S. 11, 12, 12A, 274, Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Abatement of proceedings-Settlement of Dispute-Revision proceedings initiated abate-Revision held to be not valid. [Direct Tax Vivad Se Vishwas Act, 2020, Art. 226]

S. 254(1) : Appellate Tribunal-Powers-Jurisdiction of Tribunal confined to subject matter of appeal-Question before Tribunal regarding extent of deduction-Tribunal does not have power to disallow entire deduction. [S. 36(1)(iii), 57(iii)]

S. 254(1) : Appellate Tribunal-Powers-Deletion of penalties by the CIT(A) without obtaining remand report-Order remand-Held to be justified-Certain observation are deleted. [S. 271D, 271E, R. 46A]

S. 254(1) : Appellate Tribunal-Duties-Procedure for registration-Trust or institution-Activities Order of Tribunal granting registration without considering whether activities of trust charitable-Order not valid-Matter remanded to Tribunal. [S. 11(4), 11(4A), 12AA]

S. 245 : Refunds-Set off of refunds against tax remaining payable-Recovery of tax-Must be given information regarding proposed adjustment-Strictures-For not obeying and considering the judgments of the Supreme Court, as well as the provisions of sections 220(6) and 245 of the Act and the circulars of the Department Cost of Rs 50000 was imposed on the Assessing Officer to be deposited with the Rajasthan State Legal Services Authority. [S. 220(6), 222, 223, 246A, Customs Act, 1962 S. 129(e), 235(f), Art. 14, 19, 265]

S. 244A : Refunds-Interest on refunds-Protective assessment-Disputed tax settled under Direct Tax Vivad Se Vishwas Scheme-Order passed granting refund-Entitle to refund and interest. [S. 154, 237, Direct Tax Vivad Se Vishwas Scheme, Art. 226]

S. 226 : Collection and recovery-Modes of recovery-Attachment and sale of immoveable property-Auction sale-Forfeiture of amount-Mistake in crediting the amount by mistake-Not entitle to credit wrongly credited in 26AS-Writ petition dismissed. [SCH II, part III Rule 57, 58, Form 26AS, Art. 226]