Section 377(2)(c) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 377(2)] [Section 377] [Entire Act]

Union of India - Subsection

Section 377(2)(c) in The Income Tax Act, 2025

(c)where any order referred to in this section and passed by the Assessing Officer or the Transfer Pricing Officer, had been the subject matter of any appeal filed, the powers of the Competent Authority, shall extend to such matters as had not been considered and decided in such appeal.

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Union of India - Subsection

Section 377(2)(c) in The Income Tax Act, 2025