S. 271(1)(c) : Penalty-Concealment-Furnishing inaccurate particulars of income-Deletion of penalty is held to be justified.

S. 255 : Appellate Tribunal-Powers of Tribunal-Tribunal cannot transfer case from Bench falling within jurisdiction of a particular High Court to Bench under jurisdiction of different High Court. [S. 254(1), ITATR, 1963, R. 4., Art. 226]

S. 254(1) : Appellate Tribunal-Duties-Provisions for transitional liability on leave fare concession/Home travel concession, silver jubilee awards to employees and on resettlement Expenses-Submissions not considered-Matter remanded to Tribunal. [S. 36, 37(1), 253]

S. 246A : Appeal-Commissioner (Appeals)-Stay of demand-20 % of demand was not paid-Court directed to defer the recovery of demand till disposal of the appeal. [S.80P, 226]

S. 246A : Appeal-Commissioner (Appeals)-Pendency of appeal-Recovery of tax-Direction was issued to expedite the disposal of appeal and restraint against recovery of demand until disposal of appeal. [S. 143(3), 144B, 156, 226, Art. 226]

S. 245R : Advance rulings-Procedure-Application-Notice-Questions raised in application are not pending before Income-Tax Authority-Issue of notice is not bar to application for this year-Application was admitted. [S. 142 (1) 143 (2)

S. 153C : Assessment-Income of any other person-Search- Satisfaction note issued by the Assessing Officer-Notice under section 153C is held to be valid. [S. 132, 147, 148, 153A, Art. 226]

S. 153C : Assessment-Income of any other person-Search-Service of notice-Notice without recording satisfaction is held to be not valid-Subsequent notice after valid satisfaction is held to be valid-High court can find out whether proper satisfaction is recorded or not, however cannot consider sufficiency of reasons [S. 132, 282, 282A Rule, 127, 127A, Art. 226]

S. 153A : Assessment-Search-Public Interest Litigation-Allegation of evasion of tax-Filing different petitions on same subject matter-Practice deprecated-Income-Tax Informants Reward Scheme, 2018. [Art. 226]

S. 148 : Reassessment-Notice-Death of assessee-Notice issued to deceased assessee-Notice and order not valid. [S. 144, 147, 271F, 271(1)(c), Art. 226]