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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 271E now vested in Assessing Officer, shifting who is authorised to impose penalties under the provision.</h1> Amendment inserts a proviso to penalty under sub-section (1) of section 271E, providing that the power to impose such penalty shall be exercised by the Assessing Officer, thereby allocating authority to the Assessing Officer to determine and levy the penalty under sub-section (1).

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