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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>Prescribed authority under section 143(2): authorised Income tax Officer of specified rank designated to exercise assessment powers under the provision.</h1> An income tax authority not below the rank of an Income tax Officer must be authorised by the Board to act for the purposes of sub section (2) of section 143, establishing a rank threshold and requiring express Board authorisation for officers to exercise the assessment powers under that provision.

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