S. 271C : Penalty-Failure to deduct TDS-Reasonable cause-Reliance on professional/legal opinions-Penalty deleted.[S. 201(1), 201(1A), 260A, 273B]

S. 271B : Penalty-Failure to get accounts audited-Delay explained by searches/seizures-Quality of cause shown more important than length of delay. [S. 44AB, 132.]

S. 271(1)(c) : Penalty-Concealment-Defective notice-Not specifying the charge-Concealment of income-Inaccurate particulars of income-Non-application of mind-Order of Tribunal quashing the penalty was affirmed.[S. 260A, 274]

S. 264: Commissioner-Revision of other orders-Long term capital gains-Objections of the assessee was not considered-Order was quashed and set aside-Matter remanded. [S. 45, 48, Art. 226]

S. 263 : Revision-New issue not in notice-Commissioner cannot revise on ground not raised in notice. [S. 40A(2)(b), 143(3), 260A]

S. 260A : Appeal-High Court-Substantial questions of law-No challenge to High Court order-Mistake of counsel-Counsel erroneously submitting that two of them covered against assessee by decision of Supreme Court-High Court disposing of appeal deciding third question alone in favour-Order of High Court set aside to enable restoration of appeal to High Court.[Art. 136]

S. 254(1) : Appellate Tribunal-Duties-Non-resident-Permanent establishment (PE)-DTAA (India-USA)-Issue of PE not considered by Tribunal-Matter remanded to Tribunal to examine the matter afresh-DTAA-India-USA [S.90, 260A, Art. 5, 27]

S. 245H : Settlement Commission-Immunity from prosecution and penalty-Full and true disclosure-Writ petition of revenue was dismissed. [S. 245C, 245D(4), Art. 226]

S. 245D : Settlement Commission-Settlement of cases-Procedure-Application-Search and seizure-Additional income-Settlement Commission entitled to consider evidence beyond materials seized during search operation or disclosed before it-Writ petition was dismissed. [S.2(22)(e), 132, 245D(4), 245I, Art. 226]

S. 244A : Refunds-Interest on refunds-Delay in paying refund-High Court holding interest payable on interest accrued on account of refund due to delay in repayment-Delay of 444 days-SLP dismissed on account of delay and merits.[S. 136]