Appellate authority not to proceed in certain cases
No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1).
Income Tax Act 2025: Section 385 for Tax Year 2025-26
Appellate authority not to proceed in certain cases No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1).