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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>Appeals authority expanded to include Joint Commissioner or Commissioner for matters on firm dissolution or business discontinuation.</h1> The amendment substitutes the reference to Commissioner (Appeals) in sub section (2) with Joint Commissioner (Appeals) or Commissioner (Appeals), thereby expanding the designated appellate officers applicable to matters concerning firm dissolution or business discontinuation; the amendment takes effect from the start of the relevant fiscal year.

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