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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>Time limit reduction under income-tax law shortens the statutory period for section 271H proceedings effective next fiscal year.</h1> Amendment shortens the statutory time limit in section 271H(3) by substituting 'one year' with one month, effective from the first day of April, 2025, thereby compressing the duration available under that sub section for the prescribed procedural or compliance consequence.

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