1992 (7) TMI 56

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.... the Bar that the petitioners have filed an appeal against the order under section 154 of the Income-tax Act, 1961 (hereinafter called as " the Act "), which is pending before the Commissioner of Income-tax (Appeals ) and by virtue of the amendment the petitioners have a right to file a revision petition under section 264 of the Act, against the impugned order/intimation under section 143(1)(a) of....