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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 orders under section 275(1A) of the Income-tax Act are now expressly included within section 246A(1) by amendment.</h1> An amendment inserts clause (ja) into sub section (1) of section 246A of the Income tax Act to cover an order of imposing or enhancing penalty under sub section (1A) of section 275, thereby expressly including such penalty orders within the scope of section 246A(1).

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