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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>Definitions: scope of settlement applications, authorised representatives, officers and procedural terms governing Income-tax Settlement Commission proceedings.</h1> Definitions set key terms for Commission procedure: settlement application and applicant, categories of authorised representative for applicants and the Commissioner, the inclusive meaning of Commission, and institutional roles such as Secretary and Officer of the Commission; undefined terms take their meanings from the Income-tax Act, and later notifications expand officer and Secretary designations.

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