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[Cites 0, Cited by 0] [Section 384(3)] [Section 384] [Entire Act]

Union of India - Subsection

Section 384(3)(a) in The Income Tax Act, 2025

(a)is already pending before any income-tax authority or Appellate the case of a resident applicant falling under in Tribunal except in section 380(b)(iii) or any court;