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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>Reference to Commissioner establishes procedure for declaring impermissible avoidance arrangements and invoking Chapter X-A, with Approving Panel oversight.</h1> The Assessing Officer may refer cases to the Commissioner when considering invocation of Chapter X-A to declare an arrangement an impermissible avoidance arrangement. The Commissioner may issue a notice to the assessee for objections, issue directions if unopposed, or, if not satisfied after hearing objections, refer the matter to an Approving Panel. The Approving Panel issues binding directions, may specify applicable previous years, direct further inquiry, and its directions must be followed by Assessing Officers; assessments invoking Chapter X-A require the Commissioner's prior approval.

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