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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>Kerala High Court: Tribunal to Refer Questions on Undisclosed Income</h1> The High Court of Kerala directed the Income-tax Appellate Tribunal to refer questions for its opinion on undisclosed income for specific assessment ... Search And Seizure, Block Assessment, Reference The High Court of Kerala directed the Income-tax Appellate Tribunal to refer questions for its opinion regarding undisclosed income for specific assessment years. The Tribunal was asked to clarify whether income below the taxable limit for a previous year should be included in undisclosed income for the block period. The court allowed the application partly.

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