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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>Virtual personal hearings allowed only at assessee request; physical hearings continue for those not opting for virtual.</h1> The amendment provides that personal hearings before adjudicating and appellate authorities shall be conducted in virtual mode only at the assessee's request; for assessees not opting for virtual mode, personal hearings shall be conducted in physical mode. Any difficulty in implementing these instructions must be reported to the Board immediately.

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