Section 264(4)(c) of the Income-tax Act, 1961--Scope of the expression 'subject of an appeal'--Clarification regarding

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....Income Tax<br>Section 264(4)(c) of the Income-tax Act, 1961--Scope of the expression 'subject of an appeal'--Clarification regarding Circular No. 367 Dated 26/7/1983 Section 264(4)(c) of the ....

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....as dismissed as such; (ii) where the appeal was dismissed on the ground that the appeal was incompetent; (iii) where the appeal was dismissed on ground of limitation. 2. The Board are of the ....