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[Cites 0, Cited by 0] [Section 39(4)] [Section 39] [Entire Act]

State of West Bengal - Subsection

Section 39(4)(b) in The Bengal Agricultural Income-Tax Act, 1944

(b)in the case where the rectification is made by the Assistant Commissioner to the Appellate Tribunal and the provisions of subsections (4), (5), (6) and (7) of section 36 shall apply to every such appeal as if it were an appeal against an order passed by the Assistant Commissioner under section 35: