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[Cites 0, Cited by 0] [Section 359] [Entire Act]

Union of India - Subsection

Section 359(1) in The Income Tax Act, 2025

(1)The Joint Commissioner (Appeals) or the Commissioner (Appeals) shall fix a day and place for the hearing of the appeal, and shall give notice of the same to the appellant and to the Assessing Officer against whose order the appeal is preferred.