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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: authority to impose penalties shifted to the Assessing Officer, reallocating administrative enforcement responsibility.</h1> The amendment inserts a proviso specifying that any penalty under sub section (1) shall, from the stated effective point, be imposed by the Assessing Officer, thereby reallocating the authority to assess and levy penalties to the Assessing Officer without changing the substantive offences or penalty amounts.

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