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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>Income-tax assessments insulated from invalidity due to missing computer-generated document identification numbers by statutory amendment retrospectively.</h1> A new provision clarifies that no assessment under the Income-tax Act shall be invalid or deemed invalid for mistake, defect or omission in quoting a computer-generated Document Identification Number if the assessment order is referenced by that number in any manner, and is stated to operate notwithstanding any court judgment; the amendment is given retrospective effect from 1 October 2019.

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