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 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.