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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 rules for revenue in dispute over Additional Commissioner of Income-tax's assessment authority, remands matter to Tribunal.</h1> The High Court ruled in favor of the revenue in a case questioning the authority of an Additional Commissioner of Income-tax to make assessments. The ... - The High Court admitted the case and framed a substantial question of law regarding the authority of an Additional Commissioner of Income-tax to make assessments. The Court ruled in favor of the revenue and remanded the matter to the Tribunal for further consideration on merits. The parties were directed to appear before the Tribunal on a specified date. The appeal was disposed of accordingly.

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