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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>Powers of competent authority extend to Principal Commissioner and Commissioner powers under section 131 to enforce the Chapter.</h1> The competent authority is vested, for purposes of the Chapter addressing acquisition of immovable property to counteract tax evasion, with the full suite of powers exercisable by a Principal Commissioner or a Commissioner under section 131 of the Income tax Act, thereby enabling use of the same investigatory and enforcement powers to implement the Chapter's measures.

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