S.271(1)( c ):Penalty—Concealment – Long term capital gains –Not specifying the charge- Deletion of penalty was held to be not justified – Order was set aside to decide the issue on merit [ S.45 , 54F ]

S. 254(1) : Appellate Tribunal –Remand – Qualified remand was held to be not proper it has to be open remand , direction of the Tribunal was modified .

S. 234B : Interest – Advance tax -Capital gains- CBDT declined to waive the interest- Dismissing the petition the Court held that in law, equity would be subservient to; and, could not override; statute —Rejection of petition for waiver of interest is held to be justified [ S.119 ]

S. 226 : Collection and recovery – Modes of recovery- The ITO (TDS) Bhagalpur cannot act arbitrarily and extend favour to the Mining Department and release their Bank account and decide to attach the Bank account of the petitioner and recover the tax liability from the Bank account of the petitioner in proceedings u/s 226(3)- Department was directed to refund the amount collected with in three months along with interest , failure to which the department was directed to pay the cost of Rs 1 lakhs which shall be paid from the pocket of the ITO. [ S.226(3) ]

S.226: Recovery – Stay was granted by directing to pay 5% of demand in dispute in two instalments as against 15% was directed to be paid earlier order

S.226:Recovery -Stay -Tax Recovery Officer could not grant stay of order of assessment and remedy lies only before AO or before First Appellate Authority AO had to consider case on merits and then take decision in matter and not mechanically go by guidelines issued by Central Board of Direct Taxes, as guidelines themselves provide for contingencies, which might vary from case to case. [ S.281B ]

S. 226 : Collection and recovery – Modes of recovery -Tribunal has directed to pay 55% of outstanding demand- On writ High Court directed the Tribunal to dispose the appeal expeditiously – Interim order of stay was declined as the appeal was slated for final arguments before the Appellate Tribunal .

S.220:Collection and recovery – Stay –Pendency of appeal before CIT(A) -Direction of the CIT to enhancing to pay 50% of demand when first appeal is pending is held to be bad in law – Application for stay was pending before CIT(A)-CIT(A ) was directed to dispose the stay application with in four weeks and stay will continue for further period of two weeks.

S.154: Rectification of mistake apparent on record -Levy of interest- Delay in filing of return-Waiver of interest – Petition was dismissed .[ S. 234A, 234B, 234C ]

S. 147 : Reassessment – Recorded reason was 31 st March 2010 where as notice u/s 148 was issued on 30 th March 2010 -Recording of reasons before issue of notice is mandatory hence Reassessment was held to be bad in law [ S.148 ]