S. 271(1)(c) : Penalty-Concealment-Alternative remedy-Writ will not lie. [S. 68, 144, 246A, Art. 226]

S. 271(1)(c) : Penalty-Concealment-Not striking off the irrelevant limb-Penalty is held to be bad in law. [S. 274]

S. 271(1)(c) : Penalty-Concealment-Not striking off the irrelevant limb-Levy of penalty is held to be bad in law. [S. 274].

S. 260A : Appeal-High Court-Foreign Fluctuation loss-Allowed as deduction-Arguments not taken in appeal cannot be agitated. [S. 37 (1)]

S. 260A : Appeal-High Court-Jurisdiction issue was not raised before lower Authorities-Cannot be raised first time before High Court-Only if the finding of fact of the tribunal is perverse can the question of correctness of the order in appeal arise. [S. 92(4), 260A]

S. 254(2A) : Appellate Tribunal-Stay-Provision for automatic vacation of stay on completion of 365 days, whether or not assessee responsible for delay in hearing appeal-Discriminatory and arbitrary-Proviso to be read to provide for vacation of stay on expiry of periods in question only where delay attributable to assessee-The expression “permissible” policy of taxation would refer to a policy that is constitutionally permissible. If the policy is itself arbitrary and discriminatory, such policy will have to be struck down. [Art. 14, 226]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal has the power to rectify errors in its order. [S. 36 (1)(iii)]

S. 254(1) : Appellate Tribunal-Powers-ex parte order-Tribunal is required to dispose of the appeal on merits after hearing the respondent-Order passed by Tribunal holding that the Assessee is not interested in prosecuting the appeals is unsustainable. [ITAT R. 24]

S. 254(1) : Appellate Tribunal-Duties-Has to consider factual and legal aspects raised before it-Carbon credit-Sale of carbon credit-Capital receipt-Order of Tribunal held to be perverse. [S. 4, 80IA]

S. 245R : Advance rulings-Jurisdiction Of Authority-Issue involved in applications pending before Income-Tax Authority-Applications Barred. [S. 245R (2)]