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[Cites 0, Cited by 0] [Section 360(1)] [Section 360] [Entire Act]

Union of India - Subsection

Section 360(1)(b) in The Income Tax Act, 2025

(b)where such appeal is against an order of assessment made under section 271, the Commissioner (Appeals) may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment;