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[Cites 0, Cited by 0] [Section 365] [Entire Act]

Union of India - Subsection

Section 365(3) in The Income Tax Act, 2025

(3)The High Court may admit an appeal after the expiry of the period of one hundred and twenty days referred to in sub-section (2)(a), if it is satisfied that there was a sufficient cause for not filing the same within the said period.