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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>Benami property notice provision omitted, removing Rule 122 and its prescribed notice mechanism under the Income-tax Rules.</h1> Rule 122 of the Income-tax Rules, 1962, dealing with notices in respect of properties held benami, was omitted by the Income-tax (Fifth Amendment) Rules, 1989, with effect from 18-5-1989, removing the specific notice mechanism previously set out in the Miscellaneous provisions of the Rules.

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