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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>Search cases: chapter inapplicable where search or requisition pre existing; proceedings governed by other provisions under income tax law.</h1> Section 158BI excludes application of the Chapter to matters where a search under section 132 or requisition under section 132A was initiated before 1 September 2024, and directs that proceedings from such searches or requisitions shall be governed by the other provisions of the Income Tax Act.

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