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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>Mandatory grant of prescribed tax relief shifts authority to income-tax officer and removes commissioner's discretionary power.</h1> The amendment replaces the Commissioner's discretionary power to 'grant such relief as he considers appropriate' with a mandatory duty on the Income-tax Officer to 'grant such relief as may be prescribed' upon an assessee's application, transferring authority and conditioning relief on prescribed rules.

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