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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>Jurisdiction of tax authority: CPC Bengaluru to exercise concurrent powers over electronically filed declarations under the Finance Act.</h1> The Commissioner of Income-tax, Centralized Processing Centre, Bengaluru is designated to exercise concurrent powers and functions over declarations under section 183 of the Finance Act furnished electronically under digital signature and is deemed to be the Principal Commissioner or the Commissioner for purposes of section 186 of the Finance Act in respect of such declarations, centralizing jurisdiction and processing at CPC Bengaluru.

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