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1. Validity of faceless assessment - allegation of the petitioner that it did not have the opportunity of being heard by the assessing officer - Liberty granted to the...

2. Reduction or waiver of interest charged under section 234A/234B/234C - Scope and Power

3. Waiver of interest u/s 220(2A) - The first respondent under the impugned order has granted partial waiver of interest to the petitioner at 20% without giving any reason...

4. Rejection of request for waiver of interest while granting immunity from penalty and prosecution - order of Settlement Commission - the liability of the Petitioner to...

5. Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

6. Waiver or reduction of interest u/ss 234A, 234B and 234C - rejection of one's legal contention cannot be characterised as an unavoidable circumstance - If adverse...

7. Interest on refund - Expression ‘in any other case’ occurring in Section 244A(1)(b) - The sum found refundable to the Petitioners as a result of the waiver of interest...

8. Income Declaration Scheme - The amount deposited by the petitioner under the IDS could not have been forfeited and have neither been refunded nor adjusted. This is not a...

9. Commissioner has observed that penalty under Rule 13(1) can be imposed on the appellant but he further observed that the appellant has not been able to make out a case...

10. Interest expenditure - Since the basic premise with the revenue for making disallowance in the present case U/s 36(1)(iii) was that the assessee had charged less...

11. Interest demand u/s 220(2A) - petitioner had delayed in paying the interest under Sections 234A, 234B and 234C - Earlier, the application for waiver of interest was...

12. Benefit of SVLDRS - Credit of amount deposited prior to SCN towards Interest - Interestingly, had the declaration filed by the petitioner been accepted, there would have...

13. Seeking grant of regular bail - the petitioner has made out a case for the grant of regular bail especially, when learned counsel for the petitioner has undertaken...

14. Addition u/s 56(2)(vii)(b) - stamp duty value consideration - It was not a case of new booking but a case wherein the assessee had merely exchanged the flats at the same...

15. Non-payment of the interest on refund - there were deficiencies and the deficiencies were later on rectified by the petitioner. - there were deficiencies in three cases...