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 295(1)] [Section 295] [Entire Act] Union of India - Subsection Section 295(1)(b) in The Income Tax Act, 2025 (b)Assessing Officer of the other person shall proceed under section 294 against such other person and the provisions of this part shall apply accordingly.