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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>Failure to maintain statutory books: fixed penalty may be imposed for non-retention under income tax law by tax authorities.</h1> A fixed monetary penalty may be directed against any person who fails to keep, maintain or retain books of account and other documents as required by the statutory record-keeping rules, and that power may be exercised by the Assessing Officer and the designated appellate officers, operating without prejudice to other penalty provisions.

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