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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>Court overturns tax penalty ruling, Central Govt appeal succeeds. Re-hearing ordered due to inadequate explanation.</h1> The Allahabad HC allowed the revision filed by a Central Government undertaking, setting aside the Tribunal's dismissal of the appeal for late tax deposit ... - The Allahabad High Court allowed the revision filed by a Central Government undertaking regarding a penalty imposed for late tax deposit. The Tribunal's dismissal of the appeal was set aside, and the matter was remanded back for re-hearing based on inadequacy of explanation and failure to consider tax deposit with interest.

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