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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>Power to withdraw approval: tax approvals may be rescinded after opportunity to show cause and reasons recorded.</h1> Power to withdraw approval vests in the Central Government, the Board, or an income-tax authority empowered to grant approvals; they may withdraw such approval even if no express withdrawal provision exists, provided they give the assessee a reasonable opportunity to show cause and record the reasons for withdrawal.

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