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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>Response to CPC adjustments must be filed via e filing account, enabling electronic reply without in person visits.</h1> Taxpayers must submit any response to adjustments made by the Centralized Processing Centre through their e filing account; no physical visit to the tax department is required, enabling centralized electronic correspondence and review of automated intimation adjustments.

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