S. 271AAA : Penalty-Search initiated on or after 1st June, 2007-Undisclosed income-Surrender of income-Addition not based on material discovered during search in any form-Penalty is not valid.[S. 132 (4), 153A]

S. 271AAA : Penalty-Search initiated on or after 1st June, 2007-Disclosure not made in statement recorded during search but pursuant to search action and not voluntary-Penalty justified. [S. 132(4) 271AAB]

S. 271(1)(c) : Penalty-Concealment-Disclosure of income surrendered during survey in the return-Mandate of Expln. 1 to S. 271(1)(c)-Income declared in survey cannot constitute bedrock for imposition of penalty-Penalty was deleted. [S. 133A]

S. 271(1)(c) : Penalty-Concealment-Not struck off irrelevant limb in penalty notice-Original penalty proceedings are vitiated-Direction to enhance penalty will not survive. [S. 250, 251, 274]

S. 271(1)(c) : Penalty-Concealment-Addition on account of deeming provision-Neither concealment of income not furnishing inaccurate particulars of income-Penalty not sustainable. [S.50C]

S. 271(1)(c) : Penalty-Concealment-Notice issued without specifying limb-Levy of penalty not valid [S. 274]

S. 271(1)(c) : Penalty-Concealment-Inadvertently claiming deduction of Corporate Social Responsibility-Suo motu filing revised computation during assessment proceedings.

S. 271(1)(c) : Penalty-Concealment-Bogus purchases-Income estimated of 30% of purchases-Levy of penalty is held to be not valid.

S. 271(1)(c) : Penalty-Concealment-Penalty Levied by Assessing Officer on two counts of disallowance-Tribunal deleting disallowance on one count and remanding matter on other to Assessing Officer-Deletion of penalty by Commissioner (Appeals) is justified.[S. 10AA]

S. 271(1)(c): Penalty-Concealment-Assessing Officer in body of assessment order initiating proceedings for penalty for default of concealment of income-Imposition of penalty qua solitary addition for both defaults-Levy of penalty is not valid.