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[Cites 0, Cited by 0] [Section 378(5)] [Section 378] [Entire Act]

Union of India - Subsection

Section 378(5)(a) in The Income Tax Act, 2025

(a)where an appeal against the order lies to the Joint Commissioner (Appeals) or the Commissioner (Appeals) or to the Appellate Tribunal, but has not been made and the time within which such appeal may be made has not expired;