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 239A] [Entire Act] Union of India - Subsection Section 239A(2) in The Income Tax Act, 1961 (2)The Assessing Officer shall, by an order in writing, allow or reject the application:Provided that no application under sub-section (1) shall be rejected unless an opportunity of being heard has been given to the applicant.
