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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>Court orders rehearing in hotel construction case due to inaccurate cost estimation by tax officer.</h1> The High Court of Patna quashed the revisional order and ordered the case to be reheard by the Commissioner due to the Income-tax Officer's low cost ... Revision, Unexplained Investments The High Court of Patna quashed the revisional order dismissing a petition filed by an assessee under the Income-tax Act regarding unexplained investment in the construction of a hotel. The court found that the Income-tax Officer's cost estimation was low and ordered the case to be reheard by the Commissioner.

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