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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>Appeal authority expanded to include Joint Commissioner (Appeals) or Commissioner (Appeals) for assessment amendments.</h1> The amendment substitutes the reference to the Commissioner (Appeals) with the Joint Commissioner (Appeals) or the Commissioner (Appeals) in the provision governing amendment of assessment on appeal, thereby authorising either the Joint Commissioner (Appeals) or the Commissioner (Appeals) to exercise the amendment power; the change is given a specified commencement date in the Bill.

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