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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>Terminology change in taxation procedure: 'Income-tax Officer' replaced by 'Assessing Officer' altering statutory references across provisions.</h1> The provision replaces every occurrence of the term Income-tax Officer in section 10 of the Interest-tax Act with the term Assessing Officer, effecting a nomenclature change in the statute without altering duties or powers.

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