Toggle SidebarChapter 18Section 385Search sections⌘KSearch this ActJump directly to a section by number or title.Chapter 18Section 385Section 385Chapter 18Appellate authority not to proceed in certain casesNo 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 383section 383(1).Section 384Section 385Section 386