S. 271(1)(c) : Penalty-Concealment-Not specifying the charge-Order of Tribunal deleting the penalty is affirmed-SLP of Revenue is dismissed. [Art. 136]

S. 264: Commissioner-Revision of other orders-Principle of natural justice-Order passed without giving an assessee adequate opportunity to be heard is set aside.[S. 5, Art. 226]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Sale of immovable property-Allowing deduction on amount paid directly by purchaser to release charge of mortgage in property sold under attachment due to personal guarantee given by assessee-Discharge of debt-Order of the Assessing Officer to allow the claim is nether erroneous nor prejudicial to the interest of Revenue. [S. 143(3), 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Remittances to non-resident-Import of raw materials-Deduction of tax at source-Tribunal setting aside the order of Commissioner-Commissioner cannot make addition without directing the Assessing Officer to re-examine issue. [S. 40(a)(ia), 195, 254, 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Remittances to non-resident-Import of raw materials-Deduction of tax at source-Tribunal setting aside the order of Commissioner-Commissioner cannot make addition without directing the Assessing Officer to re-examine issue-Order of High Court is affirmed-SLP of Revenue is dismissed. [S. 40(a)(ia), 195, 254, Art. 136.]

S.260A : Appeal-High Court-Reassessment-Matter is remanded to the Assessing Officer-Over due interest-Non forming asset-Question of fact.[S. 36(1)(viia) 43D, 147, 148]

S. 260A : Appeal-High Court-Reassessment-Matter is remanded to the Assessing Officer-Over due interest-Non forming asset-Question of fact-SLP is dismissed-Assessee at liberty to avail of remedy of legacy dispute resolution. [S. 36(1)(viia), 43D, 147, 148, Art. 136]

S. 254(1) : Appellate Tribunal-Powers-Ex-parte order by CIT(A)-Tribunal set a side the matter to decide on merits-The assessee trying to use technical reasons-Appeal is dismissed. [S. 147, 255 (8), 263, 260A]

S. 254(1) : Appellate Tribunal-Powers-Ex-parte order by CIT(A)-Tribunal set a side the matter to decide on merits-The assessee trying to use technical reasons-Appeal is dismissed-SLP of assessee is dimissed. [S. 147, 255 (8), 263,Art. 136]

S. 245C : Settlement Commission-Settlement of cases-Conditions-Application was filed on 30-3-2021-CBDT’s press release giving taxpayers an opportunity to file application for settlement by 30-9-2021-Eligible application though filed after 31-1-2021-Pending application which is required to be considered as pending application for adjudication on merits.[S.153A, 245B, 245D, 245D, 245F, Art. 226]