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[Cites 0, Cited by 0] [Section 354(3)] [Section 354] [Entire Act]

Union of India - Subsection

Section 354(3)(b) in The Income Tax Act, 2025

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