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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>Designation substitution in Section 132: 'Commissioner' replaced by 'Director or, as the case may be, Commissioner' in tax law.</h1> Amendment substitutes the sole reference to Commissioner in sub section (8A) of the Income tax Act with the expression Director or, as the case may be, Commissioner, thereby changing the designated office-title invoked for functions or references previously directed at the Commissioner and rendering the revised designation operative from the stated commencement.

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