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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>Power to impound documents expanded with retention limits and supervisory approval required for extended custody.</h1> The amendment grants an income tax authority an express power to impound and retain books of account and other documents inspected by it, provided the authority records reasons before impounding and does not retain documents beyond a limited retention period without prior approval from a senior tax official. It also omits certain wording in the related inspection subsection, thereby clarifying the scope of inspection and impoundment provisions.

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