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[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.