S. 276C : Offences and prosecutions-Wilful attempt to evade tax-
Penalty deleted-No concealment of income-Prosecution could not continue.[S. 277]

S. 264 :Commissioner-Revision of other orders-Claim to deduction under Section 80IA not made in return of income and assessment order passed-Principal Commissioner or Commissioner Competent to consider claim for deduction-Matter Remanded. [S. 80IA, 139, 263, Art.226]

S. 226 : Collection and recovery-Modes of recovery-Stay of recovery proceedings-Pendency of appeal before CIT(A)-Directed to deposit Rs 10 lakhs. [Art. 226]

S. 194A : Deduction at source-Interest other than interest on securities-Interest on compensation awarded by Motor Accidents Claims Tribunal is wholly exempt-Amendment of section 194A(3) (ix), Art.226, Motor Accident Claims Tribunal.]

S. 179 : Private company-Liability of directors-Recovery proceedings against director only if tax cannot be recovered from company-Order is quashed.[Art. 226]

S. 154 : Rectification of mistake-Mistake apparent from the record-Deduction of tax at source-Refund-Application is pending-Direction is issued to pass speaking order.[Art. 226]

S. 153C : Assessment-Income of any other person-Search-Difference-Conditions more stringent under section 153C-Appellate authority should make good the error committed by the assessing authority by ensuring that an effective opportunity of cross-examination was granted to the assessee prior to finalising the appeal proceedings-The powers of the appellate authority under sections 246 and 246A are co-terminus with those of the Assessing Officer.[S. 153A, 246,246A,Art. 226]

S. 153A: Assessment-Search-Assessment of undisclosed income-Procedure to be followed-No pendency of proceedings-Order of Tribunal is affirmed. [S. 132]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Provided opportunity of hearing-Reply considered-Petition is dismissed. [S.148, 148A(b), 148A(d), Art. 226]

S. 148A: Reassessment-Conducting inquiry, providing opportunity before issue of notice-Principle of natural justice-No adequate opportunity to respond to notice-Notice of reassessment is quashed-Opportunity to respond the notice. [S. 148, 148A(b), Art. 226]