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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>Inclusion of Joint Commissioners of Income-tax (Appeals) expands the list of income-tax authorities under the Act.</h1> Amendment broadens the statutory definition of income-tax authorities by expressly adding Joint Commissioners of Income-tax (Appeals) to clause (cca) of section 116 of the Income-tax Act, via insertion of the words 'or Joint Commissioners of Income-tax (Appeals)' after 'Joint Commissioners of Income-tax'; the insertion is consequential and given effect from the commencement of the stated fiscal year.

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