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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>Jurisdictional threshold for tax offences limits trials to magistrates of specified minimum competence, precluding lower courts.</h1> The provision establishes a jurisdictional restriction that offences under the Income-tax Act shall not be tried by courts inferior to a presidency magistrate or a magistrate of the first class, thereby fixing a minimum judicial competence threshold for criminal proceedings under the statute.

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