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 439(15)] [Section 439] [Entire Act] Union of India - Subsection Section 439(15)(a) in The Income Tax Act, 2025 (a)"Competent Authority" means the Assessing Officer or the Joint the the Commissioner (Appeals) or (Appeals) or Commissioner Commissioner or the Principal Commissioner; and