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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>Investigation case allocation should limit officer groups to ensure yearly finalisation, with Commissioner discretion for larger groups.</h1> Investigation case allocation in Central Circles should limit the number of groups assigned to each Income-tax Officer at the start of the year so the officer can finalise investigations and update assessments within the year; for large or complex groups the Commissioner may assign additional officers based on file volume, pending assessments and complications.

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