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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>Disregard of informant information permitted when antecedents, nature and conduct justify; detailed reasons must be recorded.</h1> The JCIT/Addl. CIT (BP) may ignore information furnished by an informant when the informant's antecedents, the nature of the information, and the informant's conduct justify not taking cognizance; such non cognizance must be supported by recording detailed reasons explaining why the information is unfit for cognizance.

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