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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>Assessment time limit aligned to the statutory assessment period under section 153, replacing the prior fixed rule.</h1> The amendment replaces the prior fixed two-year reference in Explanation, clause (iv) of section 245A with the time specified for making assessment under sub-section (1) of section 153, thereby aligning section 245A's temporal limit to the statutory assessment timetable.

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