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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>Penalty inclusion expands recoverable tax demands under Income Tax law by adding an additional penalty provision to recovery scope.</h1> The amendment inserts section 271J immediately after section 271A in clause (a) of subsection (1) of section 253, thereby including the penalties under that provision within the statutory recovery mechanism enumerated in that clause.

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