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

[Cites 0, Cited by 9] [Section 264(4)] [Section 264] [Entire Act]

Union of India - Subsection

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

(a)where an appeal against the order lies to the [Deputy Commissioner (Appeals)] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).] [or to the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).] or to the Appellate Tribunal but has not been made and the time within which such appeal may be made has not expired, or, in the case of an appeal to the Commissioner (Appeals) or to the Appellate Tribunal, the assessee has not waived his right of appeal; or

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Union of India - Subsection

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