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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Trial as summons case: certain income-tax offences are to be tried summarily under Criminal Procedure Code provisions for summons trials.</h1> Section 280C provides that offences under this Chapter of the Income-tax Act punishable with imprisonment not exceeding two years or with fine or with both shall be tried by the Special Court as a summons case, and the provisions of the Code of Criminal Procedure applicable to trials of summons cases shall apply accordingly.

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