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[Cites 0, Cited by 0] [Section 332(7)] [Section 332] [Entire Act]

Union of India - Subsection

Section 332(7)(b) in The Income Tax Act, 2025

(b)if he is not so satisfied, after affording a reasonable opportunity of being heard to the applicant shall,––
(i)pass an order in writing rejecting the application, where the application was made in any of the cases specified in sub-section (3) (Table: Sl. No. 2 or 6); or
(ii)pass an order in writing rejecting the application and also in the registration in any other case specified cancelling sub-section (3) (Table: Sl. Nos. 3, 4, 5 or 7), and send a copy of the said order to the applicant and the Assessing Officer.