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.
The Central Government has specified the Additional Chief Secretary (IT), Department of Information & Technology, Government of NCT Delhi as an authorized officer under s.138(1)(a)(ii) of the Income-tax Act, 1961. This designation permits the sharing of income tax payer information specifically for identifying eligible beneficiaries under Delhi government's social welfare schemes. The notification (No. 20/2025) was issued on March 18, 2025, by the CBDT pursuant to its authority under the IT Act to allow disclosure of otherwise confidential taxpayer information to specified authorities for limited purposes.
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