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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>Tribunal overturns Commissioner's order in case of provisional assessment, corrigendum reducing demand amount</h1> The appellate tribunal overturned the Commissioner (Appeals) order in a case involving provisional assessment and corrigendum reducing the demand amount. ... Demand The appellate tribunal overturned the Commissioner (Appeals) order in a case involving provisional assessment and corrigendum reducing the demand amount. The tribunal found the corrigendum deliberate and upheld the appellants' appeal, stating that the Assistant Collector exceeded the permissible amount mentioned in the demand served.

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