Section 158A(4)(b) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 158A(4)] [Section 158A] [Entire Act]

Union of India - Subsection

Section 158A(4)(b) in The Income Tax Act, 1961

(b)the assessee shall not be entitled to raise, in relation to the relevant case, such question of law in appeal before any appellate authority or [in appeal before the High Court under section 260-A or the Supreme Court under section 261] [ Substituted by Act 4 of 1988, Section 2, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).].

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Union of India - Subsection

Section 158A(4)(b) in The Income Tax Act, 1961