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[Cites 0, Cited by 0] [Section 362] [Entire Act]

Union of India - Subsection

Section 362(5) in The Income Tax Act, 2025

(5)The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or (4), if it is satisfied that there was sufficient cause for not presenting it within that period.