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

Union of India - Subsection

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

(b)any appeal which is pending before a Joint Commissioner (Appeals) and any matter arising out of or connected with such appeal and which is so pending, to the Commissioner (Appeals), regardless of anything contained in sub-sections (1) and (3)(a), who may proceed with such appeal or matter, from the stage at which it was before it was so transferred.