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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 change in Section 37A replaces Chief Commissioner with Director, updating official titles in wealth-tax administration.</h1> The amendment replaces occurrences of Chief Commissioner or Commissioner with Director or, as the case may be, Commissioner in section 37A of the Wealth-tax Act, changing the administrative titles used in the statutory provision and specifying an effective commencement date.

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