Section 37(4)(b) in The Bengal Agricultural Income-Tax Act, 1944

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State of West Bengal - Subsection

Section 37(4)(b) in The Bengal Agricultural Income-Tax Act, 1944

(b)where an appeal against the order lies to the Assistant Commissioner or to the Appellate Tribunal but has not been made, the time within which such appeal may be made has not expired, or, in the case of an appeal to the Appellate Tribunal, the assessee has not waived his right of appeal; or

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State of West Bengal - Subsection

Section 37(4)(b) in The Bengal Agricultural Income-Tax Act, 1944