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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>Recidivist tax offence penalties impose imprisonment and fine upon subsequent conviction under specified Income Tax provisions.</h1> On a second or subsequent conviction under the enumerated Income-tax offence provisions, the offender is subject to rigorous imprisonment and a fine; the statute prescribes minimum and maximum imprisonment terms to capture the aggravated penalty regime for repeat tax offence convictions and applies when a person previously convicted under any of the listed provisions is again convicted under any of them.

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