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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 for tax default: Assessing Officer may direct penalties subject to cap and procedural safeguards.</h1> Penalty for tax default is payable in addition to arrears and interest and is directed by the Assessing Officer, including further penalties for continuing default, subject to a total cap not exceeding the tax in arrears; no penalty shall be levied without a reasonable opportunity to be heard or where the default is shown to be for good and sufficient reasons; prior payment of tax does not negate penalty liability, and penalties are cancelled and refunded if a final order wholly reduces the underlying tax.

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