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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 default in tax payment applies when a taxpayer is in default or deemed to be in default.</h1> Penalty under Section 221 arises where an assessee fails to discharge tax liability and is either in default or deemed to be in default in payment of tax; the provision is a monetary sanction triggered by non-payment and applies based on the assessee's payment status rather than assessment outcomes.

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