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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: Assessing Officer replaces Income-tax Officer in Interest-tax law, altering assessing authority designation administration.</h1> Section 15 of the Interest-tax Act is amended to substitute the phrase Income-tax Officer with Assessing Officer, thereby changing the statutory designation of the official responsible for assessment under that provision.

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