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[Cites 0, Cited by 0] [Section 244] [Entire Act]

Union of India - Subsection

Section 244(2) in The Income Tax Act, 2025

(2)Before the proceeding referred to in sub-section (1) is so continued, the assessee concerned may demand that––
(a)the previous proceeding or any part thereof be reopened; or
(b)he be reheard before any order of assessment is passed against him.