Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 285(2)] [Section 285] [Entire Act] Union of India - Subsection Section 285(2)(b) in The Income Tax Act, 2025 (b)he has not impugned any part of the original assessment order for the relevant tax year under section 356 or 357 or 378.