S. 271(1)(c) : Penalty-Concealment-Survey-Surrender of income-Included in the return of income-Reported income and assessed income is same-Deletion of penalty is valid [S. 133A]

S. 271(1)(c) : Penalty-Concealment-Bogus purchases-Survey-Additional income declared in the revised return-Penalty was deleted.

S. 271(1)(c) : Penalty-Concealment-Show cause notice-Not specifying the charge-Notice without striking off inapplicable words-Notice not valid-Penalty order was quashed. [S. 274]

S. 271(1)(b) : Penalty-Failure to comply with notices-Reassessment proceedings were held to be without jurisdiction-Penalty proceedings is also quashed. [S. 142(1), 147, 148]

S. 268A : Appeal-Instructions-Monetary limits for appeals by Department-How Compute-Tax effect of disputed amount of relief granted by Commissioner (Appeals) to be reckoned and not entire amount of relief granted. [S. 254(2)]

S. 268A : Appeal-Instructions-Appellate Tribunal-Concealment penalty-Bogus purchases-Monetary limits-Penalty does not fall in exceptional cause of circular-Appeal of Revenue was dismissed due to low tax effect. [S. 253, 271(1)(c)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Remuneration-Partnership deed-Allowable as per income tax Act-Maximum of Rs. 24 lakhs each per annum-Revision is not valid.[S. 40(b)(v)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Gross profit estimated-Bogus purchases and sales-Revision order was quashed. [S. 143(3)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-PCIT order based on assumptions and irrelevant material-Order of PCIT revising AO order set aside.[S. 133(6)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Enquiries were made during assessment proceedings-No discussion in the assessment order-Revision is not valid.[S. 45, 54,, 54EC, 54F]