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[Cites 0, Cited by 1] [Section 264(4)] [Section 264] [Entire Act]

Union of India - Subsection

Section 264(4)(b) in The Income Tax Act, 1961

(b)where the order is pending on an appeal before the [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).]; or