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[Cites 0, Cited by 0] [Section 375(1)] [Section 375] [Entire Act]

Union of India - Subsection

Section 375(1)(a) in The Income Tax Act, 2025

(a)any question of law arising in his case for a tax year pending before the Assessing Officer or any appellate authority (such case being herein referred to as the relevant case) is identical with a question of law arising in his case for another tax year (such case being herein referred to as the other case); and