S. 2(10) : Chargeability–Room charges-Double or triple occupancy– Room charges are required to be divided into two and upon such division, the room charges do not exceed Rs.1200 and, therefore, the Act does not apply to them is not sustainable. [S. 3(1), Art. 226]

S. 271AAA : Penalty-Search initiated on or after 1st June, 2007–Statement u/s. 132(4)-Partner specifying the manner in which the disclosed income was earned–Entitle to claim immunity. [S. 132(4)]

S. 271(1)(c) : Penalty–Concealment-Build-Operate-Transfer (BOT)-Depreciation is disallowed – Appeal not filed – Deletion of penalty is held to be valid. [S. 32]

S. 271(1)(c) : Penalty–Concealment–Revised return file prior to issuance of notice u/s 153C – No satisfaction was recorded-Deletion of penalty is held to be valid. [S. 153C]

S. 269K : Acquisition of immoveable property–Deposit– Compensation-Acquisition by and vesting of property in Income-Tax Department In 1978-Deposit of compensation in Court-Petitioners’ right to property ousted in civil suits-Additional District judge finding petitioners had no title to property and not entitled to compensation-Source of compensation payment/deposit irrelevant. Writ is held to be not maintainable–Cost of Rs.25,000 was imposed. [S. 269(F(6), 269-I, Art. 226]

S. 268A : Appeal–Monitory limit-Tax effect is less than one crore-Appeal is not maintainable. [S. 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Capital or revenue–Expenditure incurred on CDs-Allowed as revenue expenditure-Plausible view–revision is held to be not valid-Order of Tribunal is affirmed. [S. 37(1)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue – Order passed by the AO under direction of dispute Resolution Panel can be set aside-Alternative remedy–Writ to quash the notice u/s 263 is held to be not maintainable. [S. 144C, Art.226]

S. 260A : Appeal-High Court-Review–Mistake apparent from the record – Reappreciation of evidence and rehearing of case without there being any error apparent on the face of the record is not permissible. [S.22(3)(f), 220(2), 220(2A)

S. 254(2A) : Appellate Tribunal–Stay-Order of Tribunal to pay entire outstanding demand instalments were modified as the Tribunal did not record any finding that assessee had not made out a prima facie case and hardship. [S. 254(1), Art. 226]