Section 385 of Income Tax Act, 2025 : Appellate authority not to proceed in certain cases HomeIncome Tax Act, 2025Section 385 of Income Tax Act, 2025 : Appellate authority not to proceed in certain cases published by Advocate Shruti Goyal | February 14, 2025 No income-tax authority or the Appellate Tribunal shall proceed to decide any issue for which an application has been made by an applicant, being a resident, under section 383(1).