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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 procedure for appellate tribunal questions of law omitted; prior rule required a specified application form.</h1> Rule 48 of the Income tax Rules, 1962 - which previously required that an application under the provision empowering the Appellate Tribunal to refer a question of law to the High Court be made in a specified form - has been omitted by subsequent notification, thereby removing the rule that prescribed the mandatory form and related procedural guidance.

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