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[Cites 0, Cited by 0] [Section 356(3)] [Section 356] [Entire Act]

Union of India - Subsection

Section 356(3)(a) in The Income Tax Act, 2025

(a)any appeal filed against an order referred to in sub-section (1), which is pending before the Commissioner (Appeals), and any matter arising out of or connected with such appeal and which is so pending, to the Joint Commissioner (Appeals); or