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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>Specification under Section 138: Central Government authorises Uttar Pradesh Vigilance Commission for functions under the Income tax Act.</h1> Central Government specifies the Uttar Pradesh Vigilance Commission, Lucknow, for the purposes of sub clause (ii) of clause (a) of sub section (1) of section 138 of the Income tax Act, 1961, and permits any officer specifically authorised by the Commission to act for the Commission in relation to that sub clause, effecting formal designation and delegation for the statutory function.

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