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 359] [Entire Act] Union of India - Subsection Section 359(2) in The Income Tax Act, 2025 (2)The following shall have the right to be heard at the hearing of the appeal:—(a)the appellant, either in person or by an authorised representative;(b)the Assessing Officer, either in person or by a representative.