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 35] [Section 264(4)] [Section 264] [Entire Act] Union of India - Subsection Section 264(4)(c) in The Income Tax Act, 1961 (c)where the order has been made the subject of an appeal [to the Commissioner (Appeals) or] [ Inserted by Act 29 of 1977, Section 39 and Schedule V (w.e.f. 10.7.1978).] to the Appellate Tribunal.