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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 imposition under section 271C now assigned to the Assessing Officer, effective from 1 April 2025.</h1> An amendment to section 271C provides that any penalty under sub-section (1) on or after 1 April 2025 shall be imposed by the Assessing Officer, allocating penalty-imposition authority to the Assessing Officer for matters arising from that date.

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