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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>High Court dismisses premature tax order, allows reapplication after final decision.</h1> The Lahore High Court dismissed the Assistant Commissioner of Income-tax's perfunctory orders, deeming the Sec. 66(3) application premature due to pending ... - The Lahore High Court found the Assistant Commissioner of Income-tax's orders to be perfunctory and lacking in reasoning. The application under Sec. 66(3) of the Income-tax Act was deemed premature as some issues were pending further inquiry. The court dismissed the application, allowing the assessee to reapply after final orders from the Commissioner. No costs were awarded, and the deposited amount was to be refunded.

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