S. 271(1)(c) : Penalty-Concealment-Notice must specify whether there has been concealment of income or furnishing of inaccurate particulars of income-Levy of penalty is held to be not valid. [S. 274]

S. 264 : Commissioner-Revision of other orders-Deduction at source-Certificate for lower rate-Determination of rates without following prescribed procedure-Order is held to be not valid- Order passed with approval of Commissioner-Revision is not maintainable-No alternative remedy- Writ is maintainable. [S. 197, R.28AA, Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue- Queries raised but order without application of mind and consideration of material provided- Revision of order is held to be valid. [S. 10B]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Commissioner had no power to revise assessment for inadequacy of enquiries or insufficiency of material on record-Order of Tribunal is affirmed- Condonation of delay of 360 days is held to be justified. [S. 254(1)]

S. 260A : Appeal-High Court-Substantial question of law-Additional questions cannot be raised by respondent. [S.144A, 260A(4)]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Ex Parte order-Limitation-Notice was not served though change of address was intimated-Rejection of application for recall of order on ground of bar of limitation-Order quashed and set aside-Matter remanded to Tribunal. [S. 253, 254(1), Art. 226]

S. 254(2) : Appellate Tribunal-Rectification of mistake apparent from the record-Sufficient cause-Ex-parte order to be set aside even if appeal was decided on merits. [S. 253, 254(1), ITAT R. 1963, R. 25, Art. 226]

S. 254(1) : Appellate Tribunal-Duties-Document not filed due to mistake of counsel-Dismissal of appeal-Not justified.

S. 226 : Collection and recovery-Modes of recovery-Attachment of Bank account-Alternate remedy- Writ petition is dismissed. [S.156, 226(3), Art. 226]

S. 225 : Collection and recovery-Stay of proceedings-Requirement to pay 20 Per Cent. Of disputed demand-Non-Speaking order-High-pitched assessment-Matter remanded to Principal Commissioner. [Art. 226]