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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>Centralised issuance of notices enables a CBDT scheme to process taxpayer information and share outcomes with Assessing Officers.</h1> The amendment authorises the Central Board of Direct Taxes to frame a scheme for centralised issuance of notices, centralised processing of information or documents received in response, and making the outcome of such processing available to the Assessing Officer, thereby institutionalising a centralized procedure for notice issuance, data processing and transmission of results to Assessing Officers.

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