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any income, which has escaped assessment; or (b)   imposition of penalty under section...amount or aggregate of amounts of penalty likely to be imposed under the said...

required to deduct or collect any amount under this Act; or (b)   referred to in section...(1), if any person, as referred to in that sub-section...

less than the cost of the new asset, no capital gains shall be charged under section...(2) shall, subject to sub-section (7), be deemed to be the...

Income in respect of securities other than units referred to in section 208....Short-term capital gains referred to in section 196 arising from the...