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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>Right to be heard: information from specified tax inquiry powers cannot be used in proceedings without hearing.</h1> The amendment provides that information obtained under sections 150 and 151 shall not be used for any proceedings under the Act without giving an opportunity of being heard to the person concerned, removes the limiting phrase referring to individual returns, and omits sub section (2) of section 152.

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