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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>Board power to issue administrative directions governs scheme implementation and permits procedural relaxation in public interest.</h1> The Central Board of Direct Taxes may issue directions or orders to income-tax authorities for administering the Vivad Se Vishwas Scheme, including guidance on guidelines, principles, procedures and revenue collection, provided no direction mandates a designated authority to dispose of a particular case in a particular manner; the Board may issue general or special orders for classes of cases and may relax provisions of the Chapter where necessary in the public interest.

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