Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 37(4)] [Section 37] [Entire Act] State of West Bengal - Subsection Section 37(4)(c) in The Bengal Agricultural Income-Tax Act, 1944 (c)where an appeal against the order has been made to the Assistant Commissioner, the appeal is pending before the Assistant Commissioner; or