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[Cites 0, Cited by 0] [Section 389] [Entire Act]

Union of India - Subsection

Section 389(2) in The Income Tax Act, 2025

(2)Where the High Court is satisfied, on an application made by the appellant in this behalf, that the appellant was prevented by sufficient cause from presenting the appeal within the period specified in sub-section (1), it may grant further period of thirty days for filing such appeal.