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[Cites 0, Cited by 0] [Section 377] [Entire Act]

Union of India - Subsection

Section 377(5) in The Income Tax Act, 2025

(5)Irrespective of anything contained in sub-section (4), an order in revision under this section may be passed at any time in the case of an order which has been passed in consequence of, or to give effect to, any finding or direction contained in the order of the Appellate Tribunal, the High Court, or the Supreme Court.