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of <h1>Clarification on Section 264(4)(c): Orders not revised if appeal dismissed without merit u/ss 251(1) or 254(1).</h1> Section 264(4)(c) of the Income-tax Act, 1961, restricts the Commissioner from revising any order if it is the subject of an appeal to the Commissioner (Appeals) or the Appellate Tribunal. Clarification is provided for situations where an appeal is withdrawn, dismissed as incompetent, or dismissed due to limitation. The Board clarifies that an order is not considered 'subject of an appeal' if the appeal is disposed of without an order on merits under section 251(1) or 254(1) by the Commissioner (Appeals) or the Appellate Tribunal.
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