S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record – Loss on account of shortage of coal —Loss passed on to transporter —Tribunal last forum to find on facts, purported to find fact on surmise — Error apparent — Order quashed. [ Art. 226 ]

S. 127 : Power to transfer cases – Order transferring case from Delhi to Mumbai was passed but said order did not bear a Document Identification No (DIN) , which is a requirement of CBDT Circular No. 19/2019, dated 14-8-2019- Order is set aside . [ S. 127(2) 132, 133A ,Art. 226 ]

S. 201 : Deduction at source – Failure to deduct or pay -Limitation- Oder under section 201(1) was passed by Assessing Officer beyond four years from end of relevant financial year, Tribunal was justified in setting aside the order .[ S. 201(1), 201(IA) , 260A ]

S. 12AA : Procedure for registration –Trust or institution- Survey and search and seizure Violation of provisions of Section 13(1)( c ) Rejection of application — Not erroneous.[ S.12, 12A, 13(1)(c), 132 , 133A , 260A ]

S. 281 : Certain transfers to be void -Recovery of tax — Secured creditor — Priority of debt — Mortgage of land and construction -— Attachment of property — Transfers void against Department —Finding on date of initiation of proceeding prior to date of creation of mortgage not found in order — Order vague — Order set aside- [ ITRule. 83 , Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 — Recovery of Debts and Bankruptcy Act, 1993, Art. 226 ]

S. 3 : Payment of tax-Condonation of delay-delay of three days in depositing arrears of tax deserves to be condoned. [S. 5, Art. 226]

S. 2(1) :Disputed tax-Matter remanded by the Tribunal to the Assessing Officer-Bogus purchases-Tax to be computed on the element of Gross Profit in respect of addition made for bogus purchases and not entire purchases added by the AO in original assessment.[S. 2(1)(j)(B), 3, IT Act, S. 68. Art. 226]

Direct Tax Vivad Se Vishwas Act, 2020

S. 2(1) : Disputed tax-Rectification-As per clarification issued by CBDT if there was a reduction or increase in income and tax liability of assessee as a result of rectification, disputed tax would be calculated after giving effect to rectification order passed-Revised form 3 is held to be not justified. [S. 2(1)(j), ITAct, 154, Art. 226]

Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015

S. 50: Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India-Appearance of petitioner is dispensed with certain conditions. [Criminal Procedure Code, 1973, S. 205]

S. 276CC : Offences and prosecutions-Failure to furnish return of income-Tax payable reduced by advance tax paid and tax deducted at source did not exceed Rs. 3,000, initiation of prosecution under section 276CC was not sustainable and liable to be quashed. [S.139]