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 21] [Entire Act] Union of India - Subsection Section 21(2) in Expenditure-Tax Act, 1987 (2)No order which is prejudicial to the assessee shall be passed under this section unless the assessee has been given an opportunity of being heard.
