S. 271(1)(c) : Penalty-Concealment-Additional bonus liability-Amnesty return-Merely raising claim subsequently found inadmissible in law would not amount to concealment or furnishing of inaccurate particulars-Penalty unsustainable.[S. 43B]

S. 264 :Commissioner-Revision of other orders-Failure to respond questions-Hospitalisation-Genuine reasons-Rejection of application was quashed. [Art. 226]

S. 263: Commissioner-Revision of orders prejudicial to revenue-
Penalty Concealment of income or furnishing inaccurate particulars thereof-Specific charge-Assessing Officer recording satisfaction under section 271AAB and not under section 271(1)(c) during assessment proceedings-Revisional authority’s direction to initiate proceedings under section 271(1)(c) without such satisfaction unsustainable-Tribunal justified in setting aside revisional order.[S. 260A, 271(1)(c), 271AAB.]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Penalty concealment-Satisfaction need not be recorded in particular form-Order dropping penalty proceedings can be revised.[S. 271 (1)(c)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-
-Finding by Tribunal that proper enquiry had been conducted-order was not prejudicial to Revenue Order of revision not valid.[S. 260A]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Consortium of private entities not a statutory body-Deduction wrongly allowed by AO-Revision justified-Order of Tribunal set aside.   [S.80IA(4) Expl. 263]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-
Number of partners exceeded 20-Remuneration to partners-Commissioner not showing how order of Assessing Officer prejudicial-Order of Tribunal quashing the revision order was affirmed. [S.40(b)]

S. 263 : Commissioner-Revision of orders prejudicial to revenue-Cash credits-Share application money-Second revisionary order-Order of Tribunal setting aside second revisionary order is affirmed-SLP of revenue dismissed. [S. 68, 143(3), Art. 136]

S. 254(1) : Appellate Tribunal-Duties-Cash credits-Share application money-Deleting additions without assigning reasons-Matter remanded to Tribunal to consider afresh and pass reasoned order.[S 68, 260A]

S. 253 : Appellate Tribunal-Appeals-Delay of 530 days in filing appeal-Delay because assessee was pursuing rectification and review options-Delay must be condoned-Matter remanded to the Tribunal to decide on merits. [S. 80P(2)(a)(i), 260A]