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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.

        Seeking directions to de-freeze the bank accounts - The court carefully examined the relevant provisions of the Income Tax Act and found that the freezing of bank accounts cannot extend beyond sixty days from the date of the order. Despite being given opportunities to justify their actions, the respondents failed to provide sufficient reasons for the continued freeze. Therefore, the court declared the letter freezing the accounts unenforceable beyond the sixty-day period and directed the immediate defreezing of the accounts.

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